§ Mr. DafisTo ask the Chancellor of the Exchequer if he will estimate the total amount of land, in hectares, affected by transfers under the conditional exemption system in each year since the Inheritance Tax Act 1984 in Wales.
§ Mr. DorrellThe total area of land of outstanding scenic interest in Wales which has been conditionally exempted from inheritance tax or capital transfer tax since 1976 is estimated at 1,500 hectares. As there are only five cases benefiting from conditional exemption, the normal rules of taxpayer confidentiality prevent any further breakdown being made available.
§ Mr. DafisTo ask the Chancellor of the Exchequer if he will make it his policy to require the owner of land granted inheritance tax exemptions under the Inheritance Tax Act 1984 to make public the rights of access to the general public which have been granted as a result of the inheritance tax exemptions.
§ Mr. DorrellThe owner of land that has been conditionally exempted from inheritance tax or capital transfer tax is required to publicise the agreed public access arrangements. In addition, the appropriate heritage advisory agency is able to supply information about public access to heritage land including conditionally exempt land, although land will not be identified as conditionally exempt.