Hansard

Tax Allowances: Cultural Heritage

Volume 490: debated on Monday 23 March 2009

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Mr. Don Foster

To ask the Chancellor of the Exchequer (1) what the arrangements are for access to each heritage (a) property, (b) object, (c) group and (d) collection in respect of which conditional relief from tax has been granted; (263984)

(2) when the database of tax-exempt heritage assets was last updated to include access arrangements; when he expects it next to be updated; and if he will make a statement.

Mr. Timms

Details of the public access arrangements for land, buildings and chattels granted conditional exemption from tax are shown on a database on the HM Revenue and Customs Heritage website at:

http://www.hmrc.gov.uk/heritage/

The website was last updated on 21 August 2008 and is expected to be updated again in April 2009.