§ Mr. LepperTo ask the Chancellor of the Exchequer if he will list for the Brighton and Hove, East Sussex and West Sussex local authority areas(a) the locations 349W of land in respect of which conditional exemption from inheritance tax is currently allowed, (b) the number of cases in which such exemption has been lost or deferred tax charged as a result of breaches of the conditions related to exemption in 1998–99 and (c) the location of land in respect of which exemption has been lost or deferred tax charged in each of the last five years because of breaches of the relevant conditions. [67204]
§ Dawn PrimaroloThe normal rules on taxpayer confidentiality currently prevent me from providing the requested information.
The Finance Act 1998 strengthened the conditions of the inheritance tax exemption, including the rules on disclosure of information to the public. The Inland Revenue are accordingly reviewing existing exemptions with a view to re-negotiating owners? undertakings so as to secure publication of information about tax-exempt assets and the arrangements on public access. Once the undertakings have been revised, that information will be available on the Internet.