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Landowners (Tax Exemption)

Volume 210: debated on Tuesday 30 June 1992

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To ask Chancellor of the Exchequer, pursuant to his answer to the hon. Member for Carlisle(Mr. Martlew) of 22 June, Offcial Report, column

Gross domestic product by industry group: Percentages oj regions' totals By 1989
NorthYorkshire and HumbersideEast MidlandsEast AngliaGreater LondonRest of South EastSouth WestWest MidlandsNorth WestWalesScotlandNorthern IrelandUnited Kingdom
Agriculture, forestry and fishing2235012112352
Energy and water supply6663223346534
Manufacturing29273023142021323028221823
Minerals, metals and chemicals107532435611435
Metal goods, engineering and vehicles9911951010181399410
Other manufacturing9111411778911810119
Construction8889599777876
Distribution, hotels and catering: repairs13161515151517151414141315
Transport, communication67681086676857
Financial and business services less adjustment for financial services788102317119979813
Ownership of dwellings5566766665456
Public administration and defence66666795688147
Education and health11119998991011131410
Other services6656976666787
Total100100100100100100100100100100100100100
Gross domestic product by industry group: Percentages of regions' totals in 1990
NorthYorkshire and HumbersideEast MidlandsEast AngliaGreater LondonRest of London South EastSouth WestWest MidlandsNorth WestWalesScotlandNorthern IrelandUnited Kingdom
Agriculture, forestry and fishing1224012112342
Energy and water supply6663234345544
Manufacturing28262922132020312927221823

2, if he will list for each county in England, Scotland or Wales the number of landowners and estates that have benefited under the tax procedures by which tax liability is reduced on condition that there is an undertaking to manage and protect the land from development and allow reasonable public access.

[holding answer 26 June 1992]: There have been 117 designations of land for conditional exemption from inheritance tax or capital transfer tax in England and Wales. In addition, there have been 107 designations of historic buildings in England and Wales, some of which will have extended to surrounding land. Some designations of historic buildings have been for the purposes of the tax exemptions for maintenance funds rather than for exemption of the buildings themselves.A detailed breakdown by county is not readily available. In addition, the normal rules of taxpayer confidentiality would prevent the disclosure of figures for counties with a very small number of designations.Details of the number of designations for land and buildings in Scotland were given in my reply to the hon. Member on 22 June at column

2.