HC Deb 12 July 1994 vol 246 c565W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer, pursuant to his reply of 9 March,Official Report, column 220, if he will make it his policy to require those landowners benefiting from conditional exemption from inheritance tax on the grounds that there is public access across their land to cause notices to be erected at suitable intervals around the perimeter of the land indicating a right of public access.

Mr. Dorrell

As I explained in my reply to the hon. Member on 8 March,Official Report, column 98, the owner of land which is conditionally exempt from inheritance tax is required to publicise the agreed public access arrangements. Each case is considered individually and the extent and nature of the publicity will depend on all the facts of each particular case. For new designations of scenic land in England, owners are required to display at all points of entry on to their land map boards showing the agreed public access.

Mr. Gordon Prentice

To ask the Chancellor of the Exchequer what is the total acreage of land in England where the landowners benefit from conditional exemption from inheritance tax by virtue of there being a right of public access.

Mr. Dorrell

The area, rounded, of land in England of outstanding scenic interest which is conditionally exempt from inheritance tax or capital transfer tax is 51,000 hectares.