§ Dr. David ClarkTo ask the Chancellor of the Exchequer if for each year since 1980, he will give the details of each agreement reached which is an exemption from inheritance tax for national heritage land of outstanding scenic, historic or scientific interest, and in each case if he will give the following:(a) the name of the estate, (b) the county in which it is located, (c) the amount of tax exemption, (d) the type of designated area in which the land is located, (e) the hectarage of land involved and (f) the extent of new access arrangements affecting that land; and if he will make a statement.
§ Mr. MaudeThe detailed information requested about individual cases is covered by the normal rules of tax confidentiality. Where conditional exemption from inheritance tax is granted, land-owners are required to publicise arrangements made for public access.