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Land (Capital Gains Tax)

Volume 115: debated on Wednesday 29 April 1987

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asked the Chancellor of the Exchequer (1) what was the amount of revenue forgone in each financial year since 1981–82 as a result of conditional exemption from capital taxes on land allowed folllowing agreement between the Nature Conservancy Council and the owner;(2) if he will state the total acreage of land

(a) in Scotland and (b) in the United Kingdom exempted from capital gains tax in each financial year since 1981–82 under agreements reached between the owner and the Nature Conservancy Council providing for reasonable public access.

[pursuant to his reply, 27 April 1987, c. 53]: This information is not maintained centrally and could not be produced without a disproportionate expenditure of time and resources.