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758053

	registered interest
	date	06/09/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Cultural Heritage: Capital Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	9294
	answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9162 9165 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
	tabling member	1446 label Biography information for Sir Chris Bryant

758066

	registered interest
	date	06/09/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Cultural Heritage: Capital Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	9162
	answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9165 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
	tabling member	1446 label Biography information for Sir Chris Bryant

758070

	registered interest
	date	06/09/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Capital Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many exemptions from inheritance tax and capital gains tax have been withdrawn as a result of a failure to meet undertakings to (a) look after the item, (b) make the item available to the public and (c) keep the item in the UK in each of the last 10 years.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	9165
	answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9162 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
	tabling member	1446 label Biography information for Sir Chris Bryant

758064

	registered interest
	date	06/09/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Cultural Heritage: Capital Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many (a) buildings, (b) estates, (c) parklands and (d) objects with national (i) scientific and (ii) historic interest have been granted exemption from inheritance tax and capital gains tax in each of the last 10 years.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	9174
	answer	answer is ministerial correction date of answer 12/09/2017 answer text <p>The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.</p><p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/09/2017 09:23:35 answering member 3935 label Biography information for Mel Stride
	tabling member	1446 label Biography information for Sir Chris Bryant