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<p>HMRC does not own any land, and does not have any un-encumbered freehold buildings
within its estate. The only exceptions to this are that freehold interests in five
Grade 1 Listed buildings are owned by HMRC. However, each of these is subject to encumbrances
impacting value and market demand. These five are comprised of the following;</p><p>
</p><p>· Three historic Custom Houses (London, Greenock & Belfast) each of which
is subject to a 175 year lease from 2001 with nil rent receivable. HMRC sold the virtual
freehold interest in these properties in 2001</p><p>· Darwin House in Shrewsbury is
subject to a 175 year lease from 2001 with nil rent receivable. HMRC also sold the
virtual freehold interest in these properties in 2001</p><p>· 100 Parliament Street
/ 1 Horse Guards Road in London is subject to occupational rights to 2037 for the
PFI provider, with nil rent receivable.</p><p>· The 100PS Exchequer Partnership (EP
2) PFI agreement commenced on 19/11/2004 and runs for 33 years. HMT have a separate
EP1 agreement for 1HGR.</p><p> </p><p>HMRC does not plan to sell land or buildings
in 2014/15.</p><p> </p><p>This position was previously stated and accepted in a response
to an enquiry made by the Homes and Community Agency in November 2013 on behalf of
Cabinet Office (Government Property Unit) in relation to the Strategic Land and Property
Review.</p><p> </p><p> </p>
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