§ Andrew BennettTo ask the Chancellor of the Exchequer how many people have applied for conditional exemption from inheritance tax in the last 12 months; and how this tax relief is being amended to take into account the implementation of the Countryside and Rights of Way Act 2000 about access to the countryside. [72185]
§ Ruth KellyIn the last 12 months the Inland Revenue have received eight inheritance tax exemption claims involving land. Of these, only one covers land in England not associated with a building where access may in due course be available by virtue of the Countryside and Rights of Way Act 2000; the remainder are outside the territorial scope of the Act, or relate to the land surrounding a historic building, or both. Given this limited overlap, and the other public benefits secured by inheritance tax exemption, we are not persuaded that early change to the inheritance tax rules is called for: but we will keep the matter under review.