§ Dr. David Clarkasked the Chancellor of the Exchequer if a capital transfer tax offset plan under the Finance Act 1976 was conducted in the last financial year in respect of 30,000 acres centred around Bolton Abbey in the Yorkshire Dales national park.
§ Mr. Norman LamontUnder the tax confidentiality rules, I cannot comment on individual cases.
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§ Dr. David Clarkasked the Chancellor of the Exchequer if he is satisfied by the operation of waiving capital transfer tax for landscape schemes under the Finance Act 1976.
§ Mr. Norman LamontYes, particularly since the amendments introduced in paragraph 2 of schedule 26 to the Finance Act 1985 strengthened the statutory requirements relating to the form of the undertakings required from owners in return for conditional exemption.
§ Dr. David Clarkasked the Chancellor of the Exchequer (1) how many schemes have been approved each year since 1976 to offset capital transfer tax in exchange for landscape scheme arrangements;
(2) what has been the cost to his Department in each year since 1976 to offset capital transfer tax for landscape schemes.
§ Mr. Norman LamontI refer the hon. Member to the answer given on 1 December 1986 at columns465–467 in response to his question about heritage exemption claims for outstanding scenic land.
§ Dr. David Clarkasked the Chancellor of the Exchequer what machinery he has established about publicising landscape schemes offset against capital transfer tax under the Finance Act 1976.
§ Mr. Norman LamontPublicity about public access to heritage property which has been conditionally exempted from capital tax is incorporated in the terms of the management agreement which is negotiated to give effect to the undertakings about preservation and public access that are required as a precondition of exemption. Requirements will differ from case to case but, outstanding chattels apart (for which different arrangements apply), these will normally comprise some or all of the following.
- (a) Owner to inform the British Tourist Authority (the Scottish Tourist Board and the Highlands and Islands Development Board in Scotland) of the opening arrangements and subsequent changes.
- (b) Owner to advertise the opening arrangements in one or more suitable publications with national circulation.
- (c) Owner to display a notice outside the property giving details of the opening arrangements.
- (d) Owner to agree that the advisory body or bodies (or its/or their agents), which confirmed the property's eligible quality and with whom the terms of the detailed management agreement will have been negotiated, can divulge the access arrangements to anyone who enquires about them.
- (e) Owner to agree to such other publicity as the advisory body, or bodies, consider to be appropriate. This could include displaying a notice in some public place in the locality (e.g. the local post office, local library, local tourist office or town hall) or in a local preservation society's newsletter.
The management agreement would also normally provide scope for additional measures to be agreed, if appropriate, between the owner and the advisory body or bodies at a later stage.
§ Dr. David Clarkasked the Chancellor of the Exchequer how many of the landscape schemes offset against capital transfer tax under the Finance Act 1976 are in national parks.
§ Mr. Norman LamontPrecise information is not available, for the reasons explained to the hon. Member in the answer given on 1 December 1986 at columns465–467 in response to his question about heritage exemption claims for outstanding scenic land. I 36W understand that the Countryside Commission's estimate, however, is that of the order of three quarters of the landscape schemes on which its advice is sought are in either national parks or areas of outstanding natural beauty.