§ Mr. MandelsonTo ask the Chancellor of the Exchequer if he will list the countryside sites in Wiltshire and Hampshire for which publicity regarding public access has been given following conditional exemption from inheritance tax in the years since 1984–85.
§ Sir George YoungAs with any matter concerning the tax affairs of the individual the normal rules of taxpayer confidentiality prevent me from giving details of individual cases where conditional exemption from inheritance tax, or its predecessor, capital transfer tax, has been granted.
However, the 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 considered 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. 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.
In addition, in England and Wales, a member of the public who wants information about public access in a specific area can contact the footpaths officer of the appropriate county council or national park authority. Details of footpaths and public access also often appear on maps and in commercial publications, particularly for major tourist areas.