HC Deb 08 June 1995 vol 261 c265W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer how many owners of land in Lancashire which is conditionally exempt from inheritance tax by virtue of agreed public access arrangements have agreed with the appropriate heritage advisory agencies that access arrangements in(a) should be notified to the local tourist office and town hall, (b) should be publicised by notice or the perimeter of the land itself and (c) are not required to be publicised because public access is already widely known. [26976]

Sir George Young

All six owners of land in Lancashire which is currently conditionally exempt from inheritance tax or capital transfer tax are required to publicise the arrangements for public access to their land as agreed with the appropriate heritage advisory agency.

The heritage advisory agencies discuss with each owner the appropriate level and nature of publicity. Each case is considered individually and all relevant factors, including the existing level of publicity, are taken into account. Although the extent of public access may already be widely known—for example, where substantial public access is already giventhe owner will normally be required to ensure due publicity for the agreed access arrangements, where appropriate, by advertising the access arrangements in a local tourist office or town hall. For new designations of scenic land in England, owners are required to display at all points of entry on to their land map boards showing the agreed public access.

I am unable to provide more specific information as this would help to identify individual cases of tax exemption, thus compromising the normal rules on taxpayer confidentiality.

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