Conditional exemption and heritage management plans (NE64)

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This document:
• explains the circumstances under which Heritage Relief (conditional exemption) is granted on property;
• provides an introduction to the scope of the relief;
• provides a basic outline of a Heritage Management Plan;
• sets out the steps that owners and their advisers are required to take in order to claim and qualify for the relief;
• applies only to property in England and does not deal with works of art designated in their own right;
• has been jointly prepared by Natural England, English Heritage, the Historic Houses Association and the Country Land and Business Association and has been reviewed by HM Revenue & Customs, Inheritance Tax who have offered no objections and;
• is based on current legislation and HM Revenue & Customs practice at November 2007.
Further information

This publication is available in hard copy from Amanda Mathews, National Heritage Adviser, Natural England. Tel; 01747 871679. Email

This record was published on 10 July 2008.

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NE64 - Conditional exemption and heritage management plans 639.3 KB .pdf 21 October 2011

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