§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer how many landowners in(a) Pendle, (b) Lancashire and (c) England have been conditionally exempted from inheritance tax.
§ Mr. DorrellFigures are not available on a constituency basis but in Lancashire six properties have benefited from conditional exemption from inheritance tax or capital 227W transfer tax. There have been 121 designations of land for conditional exemption from inheritance tax or capital transfer tax in England and 104 designations of historic buildings in England.
§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer, pursuant to his answer of 19 March,Official Report, column 418, what criteria are used in determining the extent of the publicity on public access to land where the owners are claiming exemption from inheritance tax by virtue of section 31 of the Inheritance Taxes Act 1984.
§ Mr. DorrellThe heritage advisory agencies will discuss, with each owner, the appropriate level of publicity
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Registrations Deregistrations Local VAT Office 1989 1990 1991 1992 1989 1990 1991 1992 Aberdeen 2,440 2,378 2,021 2,036 1,862 1,818 2,080 1,832 Accrington 2,807 2,680 2,298 2,114 2,200 2,050 2,911 2,369 Balham 3,959 3,097 2,791 2,545 2,304 2,468 3,282 3,282 Bath 3,259 2,545 2,168 2,297 2,103 2,114 2,848 2,912 Bedford 3,222 2,909 2,160 1,784 1,742 2,359 2,550 2,389 Belfast 1,497 1,611 1,273 1,343 1,190 1,165 1,413 1,557 Birmingham North 2,631 2,372 2,068 1,983 1,747 1,729 2,470 2,552 Birmingham South 2,246 2,080 1,840 1,842 1,651 1,560 2,116 2,168 Bradford 2,781 2,584 2,160 2,162 1,937 2,007 2,857 2,434 Brighton 4,317 3,448 2,756 2,646 2,848 2,682 4,268 3,513 Bristol 3,387 2,908 2,416 2,049 1,982 2,338 3,221 2,479 Bury 2,312 1,980 2,086 1,893 1,767 1,575 2,333 2,163 Cambridge 0 0 2,094 2,056 0 0 2,673 2,726 Canterbury 3,610 3,062 1,931 1,668 2,612 2,662 3,322 2,779 Cardiff 3,171 2,841 2,209 3,029 2,124 2,090 3,168 3,334 Carlisle 2,040 1,783 1,466 1,351 1,596 1,462 1,932 1,743 Carmarthen 1,492 1,285 1,023 0 1,044 1,136 1,586 79 Cheadle 3,177 2,803 2,873 2,532 2,108 1,965 2,763 3,005 Chester 3,033 2,852 2,736 2,501 2,211 2,259 3,334 3,269 Chesterfield 2,787 2,320 2,198 1,980 2,026 1,982 2,519 2,607 City 2,590 2,510 2,146 4,750 2,110 2,414 2,318 4,525 Colchester 3,484 3,243 2,588 2,556 2,224 2,489 3,760 3,482 Coleraine 1,195 1,218 1,014 1,354 1,008 937 1,158 1,088 Colwyn Bay 1,835 1,699 1,415 1,247 1,367 1,369 1,960 1,739 Coventry 2,607 2,439 2,203 1,993 1,708 1,895 2,540 2,560 Croydon 3,428 3,076 2,303 2,120 2,122 2,070 3,220 3,077 Derby 2,643 2,310 1,978 1,805 1,892 1,652 2,475 2,168 Doncaster 2,877 2,389 2,081 1,989 2,231 1,949 2,590 2,464 Droitwich 3,023 2,528 2,275 2,016 2,182 1,880 2,672 2,440 Dudley 2,738 2,131 1,889 1,730 1,871 1,748 2,475 2,424 Dundee 2,693 2,645 2,152 2,080 1,996 2,099 2,372 2,384 Edinburgh 3,095 2,850 2,494 2,488 2,184 2,148 2,988 2,541 Enfield 3,583 3,087 2,459 2,595 2,367 2,575 3,263 3,533 Euston 1,429 1,493 1,264 22 1,034 1,081 1,399 184 Exeter 3,160 2,771 2,165 1,886 2,229 2,341 3,397 3,049 Finchley 3,635 3,124 2,575 2,287 2,063 2,342 2,964 3,070 Glasgow North 3,454 3,129 2,615 2,526 2,599 2,492 2,987 2,818 Glasgow South 2,327 2,172 2,138 1,840 1,642 1,569 2,612 2,160 Gloucester 3,532 3,102 2,746 2,261 2,305 2,465 3,417 2,680 Greenock 2,516 2,176 1,975 1,822 2,038 2,117 2,436 2,055 Grimsby 3,190 2,657 2,073 1,924 2,347 2,254 2,930 2,840 Halifax 3,284 2,646 2,486 2,147 2,256 2,318 3,043 2,652 Hammersmith 2,435 2,363 1,967 2,043 1,481 1,660 2,038 2,807 Harlow 3,409 2,981 2,008 1,917 1,803 2,009 2,510 2,333 Hastings 0 684 2,371 2,180 0 554 3,229 3,251 Holborn 1,327 1,287 1,204 0 1,088 958 960 130 Hull 2,739 2,483 2,164 1,954 1,939 2,039 2,746 2,416 Ipswich 2,820 2,463 1,811 1,634 1,930 2,141 2,457 2,211 Kennington 2,676 2,173 2,114 2,025 1,750 1,916 2,720 2,436 Kingston 2,842 2,956 2,614 2,523 1,850 2,157 3,004 2,875 Leeds 2,443 2,394 2,144 2,004 1,678 1,971 2,385 2,417 Leicester 3,216 2,879 2,161 2,072 2,229 2,121 2,792 2,536 Lisburn 1,682 1,397 1,320 977 1,026 1,011 1,212 950 Liverpool 2,309 2,217 1,868 1,761 2,068 1,790 2,273 2,531 Luton 2,574 2,200 2,320 2,166 1,510 1,549 2,708 2,544 Lytham 3,243 3,084 2,596 2,382 2,472 2,476 3,167 2,976 Maidenhead 3,033 2,630 2,189 2,285 1,806 1,783 2,581 2,515 Maidstone 3,942 3,358 2,273 2,011 2,340 2,520 3,214 2,885 Manchester 2,903 3,358 2,646 2,452 2,041 2,223 2,903 2,774 Middlesbrough 3,156 2,631 2,158 2,212 2,102 2,416 2,825 2,818 Newcastle Under Lyme 2,909 2,806 2,081 2,064 2,018 2,089 2,567 2,653 to be given to public access arrangements agreed in return for conditional exemption from inheritance tax or capital transfer tax. Each case is considered individually and all relevant factors, including the existing level of publicity, are taken into account.