§ Mr. Chris SmithTo ask the Chancellor of the Exchequer with respect to schemes for conditional exemption from inheritance tax or capital transfer tax since 1976 involving the granting of public access to the countryside(a) how many such schemes have been agreed and what is the total amount of tax relief involved, (b) how many schemes are under discussion, (c) how many miles of public footpath have been created, (d) how many miles of permissive path have been created and (e) how many acres of land have been opened up for a right to roam.
§ Mr. DorrellThe table shows the number of cases of land and buildings for which conditional exemption from inheritance tax or capital transfer tax has been granted in each year from 1983–84. Comparable figures for earlier years, separate figures for land only and figures for cases under consideration are not available at acceptable cost.
Number 1983–84 16 1984–85 18 1985–86 22 1986–87 18 1987–88 22 1988–89 11 1989–90 9 1990–91 17 1991–92 16 The annual average cost of inheritance tax conditional exemption for land and buildings is estimated to have been between £5 million and £10 million over this period.
I regret that statistics of new public footpaths and permissive paths, or of land over which there is a right to roam, resulting from conditional exemption are not available.