HC Deb 05 May 1998 vol 311 c338W
Mr. Todd

To ask the Chancellor of the Exchequer if he will publish the location of and access arrangements for items within Derbyshire in respect of which owners have been granted exemption from inheritance tax on condition of reasonable access being given to the public. [39698]

Mr. Laxton

To ask the Chancellor of the Exchequer if he will list the location and access arrangements of sites in Derbyshire where owners have been granted exemption from inheritance tax on condition that reasonable public access is given to the land. [39959]

Dawn Primarolo

Details of conditionally exempt works of art and other objects to which public access is by appointment only, including those in Derbyshire, are listed in the Inland Revenue's Register.

The computerised Register is available on the Internet at www.cto.eds.co.uk. The Register may also be consulted at the Victoria and Albert Museum, London, the National Library of Scotland, Edinburgh, the National Museum of Wales, Cardiff, and the Ulster Museum, Belfast.

The statutory rules on taxpayer confidentiality prevent me from providing the requested information about other conditionally exempt assets.