HC Deb 22 June 1992 vol 210 c2W
Dr. David Clark

To ask the Chancellor of the Exchequer if he will list the counties or regions in Scotland in which he has granted exemptions from(a) inheritance tax or (b) capital transfer tax for the granting of access to land for each year since 1983; if he will give the amount and the numbers granted in each county; and if he will make a statement.

Mr. Dorrell

There have been 26 designations of land in Scotland for exemption from inheritance tax or capital transfer tax. In addition, there have been 37 designations of historic buildings in Scotland, some of which will have extended to surrounding land. Some designations of historic buildings have been for the purposes of the tax exemptions for maintenance funds rather than for exemption of the buildings themselves.

A detailed breakdown by county or region is not readily available.