§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer how many landowners who received conditional exemption from inheritance tax in the last three years for(a) land and buildings and (b) works of art were peers. [24954]
§ Dawn PrimaroloI regret that the information requested is not available.
§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer if local authorities are informed in every case of the land within their area to which the public has a right of access due to the owner receiving conditional exemption from inheritance tax. [24576]
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§ Dawn PrimaroloWhen advising the Inland Revenue on matters relating to conditional exemption for land, the relevant Government heritage agencies consider each case on its own merits and they liaise with local authorities or national park authorities whenever it is appropriate to do so.