HC Deb 06 July 1992 vol 211 cc12-3W
Dr. David Clark

To ask the Chancellor of the Exchequer if he will list each county or region where there are(a) six cases, (b) seven cases, (c) eight cases, (d) nine cases and (e) 10 or more cases where conditional exemptions from inheritance tax and capital transfer tax has been granted, giving the number of cases in each of those counties or regions; and in how many counties or regions there are (i) five cases, (ii) four cases, (iii) three cases, (iv) two cases, (v) one case and (vi) no cases.

Mr. Dorrell

A detailed breakdown for all conditional exemptions from inheritance tax or capital transfer tax by county or region is not readily available.

Mr. Martlew

To ask the Chancellor of the Exchequer if he will place in the Library a copy of the list, "Access Deals", for works of art where tax exemptions have been given.

Mr. Dorrell

[holding answer 3 July 1992]: A copy of the list containing details of those works of art which have been conditionally exempted from inheritance tax and which are either not on display in houses or rooms open to the public or on long term loan to a public collection is held by the National Art Library in the Victorha and Albert museum. Additional copies are held in Edinburgh, Cardiff and Belfast. The list is freely available for inspection by members of the general public during opening hours.

As the list consists of about 1,400 pages and requires regular updating and amending and as a copy of the list is already available for inspection in the National Art Library, I have not placed a copy in the library.

Mr. Martlew

To ask the Chancellor of the Exchequer what provisions govern the access of members of planning boards and elected members of local authorities to information about the proposed land management plan in cases where inheritance tax exemption is being considered.

Mr. Dorrell

[holding answer 2 July 1992]: Where inheritance tax exemption is being considered, a land management plan is prepared by the landowner. The appropriate heritage advisory agency consults the local authority or national park authority on the proposed plan. The planning authority is, therefore, aware of the exemption.

In many cases the heritage advisory agency will, with the agreement of the landowner, ask the local authority or national park authority to act as its agent monitoring that the landowner complies with the tems of the agreed land management plan. In these cases the local authority or national park authority is required to ensure that the tax confidentiality of the owner is observed.