§ Mr. TippingTo ask the Chancellor of the Exchequer to what extent local authorities are consulted prior to agreements being made to grant conditional exemption from inheritance tax on condition that reasonable public access is allowed over the site; if local authorities are required to consult interested parties over the proposals; and what restrictions are imposed upon local authorities preventing them from disclosing information on the proposals. [1626]
§ Mr. Jack[holding answer 5 November 1996]: In considering claims for conditional exemption for land, the Inland Revenue seeks advice from the Government's heritage advisory agencies-for example, the Countryside Commission for scenic land in England. As well as considering the eligibility of the land, the advisory agencies discuss and negotiate with owners the steps needed to meet the undertakings required by the law about the maintenance and preservation of the land, and securing public access to it. As part of this process, the agencies consult local authorities and other interested parties as appropriate. In many cases the local authority is offered an agency agreement to monitor the owner's compliance with the undertakings.
When an advisory agency consults a local authority or other body, the normal rules on taxpayer confidentiality apply, and any information given in connection with a claim or designation for conditional exemption is therefore confidential.