<\/p>
The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs\u2019 (HMRC\u2019s) 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>
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><\/td> | Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td> | Land s.31(1)(b)IHTA<\/p><\/td> | Buildings & amenity land s.31(1)(c) and (d) IHTA<\/p><\/td> | Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr> |
2007/08<\/p><\/td> | 12<\/p><\/td> | 3<\/p><\/td> | 0<\/p><\/td> | 1<\/p><\/td><\/tr> |
2008/09<\/p><\/td> | 9<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 1<\/p><\/td><\/tr> |
2009/10<\/p><\/td> | 10<\/p><\/td> | 1<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> |
2010/11<\/p><\/td> | 9<\/p><\/td> | 1<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td><\/tr> |
2011/12<\/p><\/td> | 7<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td> | 1<\/p><\/td><\/tr> |
2012/13<\/p><\/td> | 8<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td> | 0<\/p><\/td><\/tr> |
2013/14<\/p><\/td> | 8<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> |
2014/15<\/p><\/td> | 6<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> |
2015/16<\/p><\/td> | 14<\/p><\/td> | 2<\/p><\/td> | 1<\/p><\/td> | 0<\/p><\/td><\/tr> |
2016/17<\/p><\/td> | 16<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Sixteen people within HMRC are involved in ensuring undertakings are adhered to.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "9162"} , {"_value" : "9165"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.83Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cultural Heritage: Capital Taxes"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1446", "label" : {"_value" : "Biography information for Sir Chris Bryant"} } , "tablingMemberConstituency" : {"_value" : "Rhondda"} , "tablingMemberPrinted" : [{"_value" : "Chris Bryant"} ], "uin" : "9294"} , {"_about" : "http://data.parliament.uk/resources/758054", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758054/answer", "answerText" : {"_value" : " A Command Paper setting out the UK\u2019s plans to ratify the World Health Organisation Protocol to Eliminate Illicit Trade in Tobacco Products will be laid before Parliament once legislation to implement the Protocol has been approved by Parliament.<\/p> <\/p> While the UK already has many of the Protocol\u2019s requirements in place, the requirement to license tobacco manufacturing machinery has not yet been implemented. Legislation to accomplish this is currently before Parliament in the Finance Bill.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3996", "label" : {"_value" : "Biography information for Andrew Jones"} } , "answeringMemberConstituency" : {"_value" : "Harrogate and Knaresborough"} , "answeringMemberPrinted" : {"_value" : "Andrew Jones"} , "dateOfAnswer" : {"_value" : "2017-09-15", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "9195"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-15T11:00:36.757Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tobacco: Smuggling"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, when the Government plans to ratify the World Health Organisation Framework Convention on Tobacco Control Protocol to Eliminate Illicit Trade in Tobacco Products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4005", "label" : {"_value" : "Biography information for Bob Blackman"} } , "tablingMemberConstituency" : {"_value" : "Harrow East"} , "tablingMemberPrinted" : [{"_value" : "Bob Blackman"} ], "uin" : "9241"} , {"_about" : "http://data.parliament.uk/resources/758056", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758056/answer", "answerText" : {"_value" : " |