§ Mr. TippingTo ask the Chancellor of the Exchequer what is the value of inheritance tax for which conditional exemption has been granted to allow public access to land for each year since 1975. [1647]
§ Mr. Jack[holding answer 5 November 1996]: The annual average cost, in the years 1983–84 to 1995–96, of conditional exemption from inheritance tax—or its 162W draft budget established by the Council totalled 88.5 billion ecu—£69.2 billion—in commitment appropriations and 81.6 billion ecu—£63.9 billion—in payment appropriations. The draft budget would require own resources totalling 1.15 per cent. of Community gross national product, compared with the own resources ceiling of 1.24 per cent. of Community GNP. The draft budget is within the financial perspective ceilings.
For the first time ever, the Council set its draft budget at the same level overall as in the preceding year—that is, zero growth.
In establishing its draft budget the Council took account of the economic and financial context for 1997 to define real priorities within the resources available and to ensure that this was reflected in a realistic budget.
The Council established its 1997 draft budget by a qualified majority with Italy, the Netherlands, Belgium and Austria voting against. No other formal votes were taken.
The summary table below compares the outcome of the Budget Council to the proposals in the Commission's amended preliminary draft budget by reference to the financial perspective ceilings.
(Further information is contained in the explanatory memorandum (9372/96) on the draft budget, which was deposited in the UK Parliament on 11 October.)
The European Parliament considered the draft budget for 1997 at its plenary in October. The Parliament's amendments and modifications will be considered at the second Budget Council on 19 November. The European Parliament's Second Reading is likely to be in mid-December.
predecessor, capital transfer tax—for land and buildings is estimated at between £5 million and £10 million. Figures for earlier years are not available.
§ Mr. TippingTo ask the Chancellor of the Exchequer how many sites in(a) England, (b) Scotland and (c) Wales have been granted conditional exemption from inheritance tax on the basis of reasonable public access being granted; and what is the area of each site. [1648]
163W
§ Mr. Jack[holding answer 5 November 1996]: I refer the hon. Member to the reply I gave him on 29 March, Official Report, column 777.
§ Mr. TippingTo ask the Chancellor of the Exchequer if he will place in the Library copies of any statements made since 1979 setting out Government policies and practices which outline the granting and publicising of conditional exemption from inheritance tax in return for reasonable public access. [1649]
§ Mr. Jack[holding answer 5 November 1996]: The Government's various statements to the House on the topics in question are already a matter of public record. I am arranging for copies of the Inland Revenue's publications about conditional exemption, booklets IR 67, "Capital taxation and the national heritage", and IR 88, "Capital tax relief for national heritage property—how to make a claim", to be placed in the Library.
§ Mr. TippingTo ask the Chancellor of the Exchequer (1) how many locations granted conditional exemption from inheritance tax on condition of allowing reasonable public access have been included in the annual register of countryside stewardship scheme access sites in each of the past five years; [1625]
(2) how many sites in the register of countryside stewardship scheme access sites received funding through the granting of conditional exemption of inheritance tax on the basis of reasonable public access for each of the last five years. [1628]
§ Mr. Jack[holding answer 5 November 1996]: In return for conditional exemption from inheritance tax, the owners have to give undertakings which cover not only provision of reasonable public access but the maintenance and preservation of the land. There have been 11 areas of conditionally exempt scenic land included with the countryside stewardship scheme access sites since 1993, when such land first appeared in the records of the scheme.