Death Duties (Property Transfers)

HC Deb 06 March 1956 vol 549 cc185-6W

80. Mr. Hayman

asked the Chancellor of the Exchequer what gifts of land and other property have been made by the Treasury to the National Trust in each of the last six years.

Mr. H. Macmillan

Since 1st April, 1949, 20 transfers have been made to the National Trust or the National Trust for Scotland of land previously accepted in satisfaction of death duties. There has been one such transfer of chattels.

Details are as follows:

special concession for safety footwear as such. The possibility of exempting all protective clothing and footwear from tax has been examined by successive Governments and found to be impracticable.