§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer if he will specify the nature of the publicity regarding public access to land that was agreed for those properties in Lancashire benefiting from conditional exemption from inheritance tax.
§ Mr. DorrellThe owner of land which is conditionally exempt from inheritance tax is required to publicise the agreed public access arrangements. The heritage advisory agencies will discuss with each owner the appropriate level of publicity. Each case is cconsidered individually and all relevant factors, including the existing level of publicity, are taken into account. Although the extent of public access may already be widely known, for example where substantial public access is already given, the owner will generally be required to take specific steps to publicise the public access arrangements, for example by advertising the access arrangements in a local tourist office or town hall.