§ Mr. BercowTo ask the Chancellor of the Exchequer how many individuals in each of the last four years have been granted exemption from inheritance tax in relation to chattels declared to be open to inspection by the public. [26108]
§ Dawn PrimaroloExemption is not generally granted to individuals, but to executors of a deceased person's estate and/or to the trustees of trusts in which the deceased person was involved. On that basis, exemption was granted to chattels in their own right in 59, 74, 39 and 21 cases in the years 1997–98 to 2000–01 respectively. Exemption was also granted in three, six, two and no cases respectively for chattels which are historically associated with a heritage building. Exemption claims often cover more than one chattel or collection of chattels.