§ Mr. MacdonaldTo ask the Secretary of State for Scotland, if he will state the total average of land in Scotland where landowners benefit from conditional exemption form inheritance tax by virtue of there being a right of public access; and what is the total number of estates and buildings in Scotland granted exemption from tax for the granting of public access. [33759]
§ Mr. JackI have been asked to reply.
The area, rounded, of land in Scotland of outstanding scenic interest which is conditionally exempt from inheritance tax or capital transfer tax is 47,000 hectares. There have been a total of 68 designations of land and historic buildings in Scotland. Some of the designations of historic buildings will have extended to surrounding land. Some designations of historic buildings have been for the purposes of the tax exemptions for maintenance 1544W funds rather than for exemption of the buildings themselves.