§ Mr. Chris Smith
To ask the Chancellor of the Exchequer how many sites in the countryside with public access arising from inheritance tax conditional exemption452W agreements will be publicised by the Countryside Commission, the Countryside Council for Wales and Scottish Natural Heritage in England, Wales and Scotland, respectively, before the end of July.
§ Mr. Dorrell
The Countryside Commission is planning to issue a publication this summer which will allow access to land in England which has been secured under inheritance tax conditional exemption and other non-tax schemes without distinguishing the reasons for the access. Discussions are continuing about the scope of this publication.
Comparable publications for Wales and Scotland will not be available this summer. Both the Countryside Council for Wales and Scottish Natural Heritage are considering the best way of providing comparable publications for Wales and Scotland which protect taxpayer confidentiality.
Owners are already required to publicise public access to conditionally exempt land and there are already many existing sources of information about the access which is available.