§ Mr. TippingTo ask the Chancellor of the Exchequer which tourist information centres have been informed of the locations of countryside open to the public by virtue of conditional exemption from inheritance tax; and when it became his policy to pass such information to them. [22676]
§ Mr. Jack[holding answer 25 March 1996]: The owner of land conditionally exempted from inheritance tax—or capital transfer tax—must publicise the agreed public access arrangements. The agreement may include provision for publicity through tourist information centres. This has been the position since 1975 when capital transfer tax replaced estate duty.
Each case is considered individually by the appropriate heritage advisory agency, taking account of all relevant factors, including the existing level of publicity. 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.
It is for the owner to take the necessary steps to provide the agreed form and level of publicity and, where appropriate, to inform the relevant tourist centre(s). The 777W advisory agencies monitor owners' compliance with the agreed public access arrangements including matters relating to publicity
I am unable to provide the requested information about tourist information centres as it is not held centrally. And, in any event, providing such information may help identify individual cases of tax exemption, thus compromising the normal rules on taxpayer confidentiality.
§ Mr. TippingTo ask the Chancellor of the Exchequer if he will list the total area of land and the number of locations in(a) England, (b) Scotland and (c) Wales which have been granted conditional exemption from inheritance tax on the basis of public access having been granted. [22677]
§ Mr. Jack[holding answer 25 March 1996]: The area of land exempted from inheritance tax—or capital transfer tax—and to which public access arrangements apply is around 56,000 hectares in England; 48,000 hectares in Scotland; and 2,000 hectares in Wales.
The information requested about the number of locations which have been granted conditional exemption is not available. This is because in some cases, a designation may cover more than one site. However, there have been 153 designations of land for conditional exemption from inheritance tax—or capital transfer tax—in England; 28 in Scotland and eight in Wales.