§ Dr. David ClarkTo ask the Chancellor of the exchequer if he will list the circumstances under which landowners are released from their obligation to comply with their undertakings for which they have been granted exemptions from inheritance tax for national heritage land of outstanding scenic, historic or scientific interest: and if he will make a statement.
§ Mr. MaudeThere are no circumstances in which landowners are released from their undertakings and continue to benefit from conditional exemption. If an undertaking is broken or comes to an end on the disposal of the heritage property, inheritance tax is normally chargeable, except in the case of a gift or bequest where the new owner gives a fresh undertaking.
§ Dr. David ClarkTo ask the Chancellor of the Exchequer if he will list the organisations to which he supplies information about the land which is granted exemption from inheritance tax for national heritage land of outstanding scenic, historic or scientific interest; from what date they are able to give this information; and if he will make a statement.
§ Mr. MaudeWhere a claim is made for conditional exemption the Inland Revenue consults the relevant heritage advisory body. The main advisory bodies for land in England and Scotland are the Countryside Commission and the Countryside Commission for Scotland, and for land of scientific interest the respective Nature Conservancy Councils. In Wales and Northern Ireland the relevant bodies are the Countryside Council for Wales and the environment service of the Department of the Environment, Northern Ireland. Information about individual cases is covered by the normal rules of tax confidentiality. However heritage bodies are able to supply information about public access to heritage land including conditionally exempt land, although land will not be identified as conditionally exempt.