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Inheritance Tax

Volume 268: debated on Monday 11 December 1995

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To ask the Chancellor of the Exchequer how many estates in each county in England were allowed conditional exemption from inheritance tax on grounds of public access to land for the most recent year for which figures are available. [3782]

In 1994–95 there were 18 estates in the United Kingdom where land and buildings were designated and given conditional exemption.A breakdown of this total by county would identify counties where there were fewer than five designations. As this would compromise the normal rules on taxpayer confidentiality, I regret that I cannot provide the information requested.

To ask the Chancellor of the Exchequer if he will bring forward the date for the introduction of the new inheritance tax threshold to the date of his Budget statement.[4491]

The proposed increase in the inheritance tax threshold replaces the much smaller increase which would otherwise be due under statutory indexation from 6 April 1996.