Question to the HM Treasury:

To ask His Majesty's Government how many landowners claim annually through the tax-exempt heritage assets scheme; and how much they claim each year.

Conditional exemption from Inheritance Tax is available for transfers during lifetime or on death of land of outstanding scenic, historic, or scientific interest, buildings of outstanding historic or architectural interest and land protecting the setting of an outstanding building together with objects and collections of national, artistic, historic or scientific interest.

Information on how many landowners claim annually through the tax-exempt heritage assets scheme, and how much they claim each year, is not centrally collated. However, HMRC publishes annual official statistics on Inheritance Tax liabilities at https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics. Table 12.2 has information on the number of estates claiming reliefs and exemptions.