§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer (1) if he will make publicly available the names and addresses of landowners who claim conditional exemption from inheritance tax or capital transfer tax because they allow public access to their land; [1106]
(2) what steps he takes to ensure that landowners conditionally exempt from inheritance tax publicise adequately the agreed public access requirement. [1105]
§ Dawn PrimaroloIn return for conditional exemption for land or buildings, owners must undertake not only to allow reasonable public access to the property but also to maintain and preserve its character. A number of agencies advise the Inland Revenue on matters concerning eligibility for exemption. The relevant agency also negotiates and agrees with each owner the arrangements covering the maintenance, preservation and public access aspects, including the appropriate level and nature of publicity about access.
Owners' compliance with their agreed undertakings is regularly monitored by the Inland Revenue and the heritage agencies. Any breach of the undertakings may result in the loss of the exemption and the payment of the deferred tax charge.
Information about the names and addresses of owners of land conditionally exempted from inheritance tax or capital transfer tax is, like other information about taxpayers, covered by the confidentiality provisions of section 182 of the Finance Act 1989.
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