Guidance

Conditional exemption from Inheritance Tax privacy notice

Updated 13 November 2024

Applies to England

© Crown copyright 2024

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected].

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/natural-england-privacy-notices/inheritance-tax-exemption-privacy-notice

Who collects your personal data

The data controller is Natural England at:

Foss House, Kings Pool, 1-2 Peasholme Green, York, Y01 7PX

Send questions about how Natural England uses your personal data and your associated rights to the Data Protection Manager at [email protected] or:

Natural England, County Hall, Spetchley Road, Worcester, WR5 2NP

The Data Protection Officer for the Department for Environment, Food and Rural Affairs (Defra) group is responsible for checking that Natural England complies with legislation. You can contact them at [email protected] or:

Department for Environment, Food and Rural Affairs, SW Quarter, 2nd floor, Seacole Block, 2 Marsham Street, London SW1P 4DF

What personal data’s collected and how it’s used

Natural England stores data provided by heritage property owners and their agents. This relates to property HM Revenue & Customs (HMRC) has designated or is designating under the Conditional Exemption Tax Incentive scheme (heritage property relief). The data includes:

  • names, postal addresses, telephone numbers and email addresses
  • bank details, for Heritage Management Plan grant purposes
  • health information limited to whether an owner has a serious or terminal illness

Natural England is a heritage advisory agency to HMRC in England, along with English Heritage, Forestry Commission, Historic England and Royal Botanic Gardens Kew.

Natural England uses the data to:

  • make arrangements to visit the property to assess whether it qualifies as heritage property or for monitoring purposes
  • liaise with owners, their agents, HMRC and other government heritage advisory agencies for the assessment, management and monitoring of the property
  • ensure Heritage Management Plan grants are offered, managed and paid in accordance with the grant scheme processes

Natural England uses the health data you provide to ensure arrangements for visits or liaison:

  • take an individual’s circumstances into account
  • do not cause distress to a person in poor health or at end of life

Processing your data is necessary for the exercise of official authority vested in the data controller. This allows Natural England to discharge its statutory duties as a heritage advisory agency to HMRC under the Conditional Exemption Tax Incentive.

The processing of your data, excluding health data, is not based on consent. You cannot withdraw it.

If you choose to tell Natural England about your health, we will ask for your consent to process this data. You can withdraw this consent at any time by emailing [email protected].

Who Natural England shares your personal data with

Natural England will share your data with:

  • HMRC
  • other government heritage advisory agencies to HMRC in England
  • Defra, for Heritage Management Plan grants

Natural England may share your health data with HMRC or the other government heritage advisory agencies to HMRC in England.

Natural England respects your personal privacy when responding to access to information requests. Natural England only shares information when necessary to meet the statutory requirements of the Environmental Information Regulations 2004 and the Freedom of Information Act 2000.

How long Natural England holds personal data

Natural England keeps personal data for 7 years. It will then review whether the data can be destroyed.

Natural England will retain data:

  • if it’s still required for assessment or monitoring of properties that remain designated under the Conditional Exemption Tax Incentive scheme
  • up to 7 years after designation is withdrawn

What happens if you do not provide the data

Natural England:

  • may be unable to assess whether land qualifies for or should retain its designation under the Conditional Exemption Tax Incentive scheme
  • will reject applications for Heritage Management Plan grants

Use of automated decision-making or profiling

The information you provide is not used for:

  • automated decision making (making a decision by automated means without any human involvement)
  • profiling (automated processing of personal data to evaluate certain things about an individual)

Transfer of data outside the European Economic Area (EEA)

Natural England will not transfer your data outside the EEA.

Your rights

Find out about your individual rights under the General Data Protection Regulation (GDPR), the Data Protection Act 2018.

Complaints

You have the right to make a complaint to the Information Commissioner’s Office at any time.

Natural England’s personal information charter

Natural England’s personal information charter explains more about your rights over your personal data.

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