§ 25. Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer how many people receive conditional exemption from inheritance tax because they allow the public access to their land. [17643]
§ Mr. JackAs conditionally exempt property may be owned jointly by several persons or held in trust, information in the form requested could be provided only at disproportionate cost.
However, in the United Kingdom, there have been 189 designations of land for conditional exemption purposes, and 171 designations of historic buildings. Some designations of the buildings will have extended to the surrounding land, and some of the buildings will have been designated for the purposes of the tax provisions on maintenance funds rather than for conditional exemption of the buildings themselves.