Latest news with #conservationArea
Daily Mail
29-05-2025
- Business
- Daily Mail
Can I avoid inheritance tax using loophole of owning a historic listed building?
My wife and I are both approaching 80 and we own our home as tenants-in-common. It is situated in a conservation area, and could well be listed as it is an original stone coach house dating back to 1860. I am reasonably au fait with the proposed changes being introduced in April 2027, which will bring pensions into the inheritance tax calculation. This will create a problem for me as I have saved most of my life into a Sipp, and consequently have pension monies that will take me well over the inheritance tax exemption limits. It has been mentioned to me that if our home is established as a listed building, then the value of our home will be excluded from the inheritance tax calculation. It is our intention to pass our home down to our children thereby establishing the extra £350,000 inheritance tax exemption. The value of our home is probably around £650,000, which is higher than the current inheritance tax home exemption. The problem is that I cannot seem to find out if the idea of a listed building being outside the scope of inheritance tax has any validity or is it simply a lot of hot air? Heather Rogers replies: How lovely to have such an interesting and unusual property to call your family home. I will explain the rules and I will then answer your specific question at the end. There are some special rules regarding not just inheritance tax exemptions but also capital gains tax exemptions for what are known as 'heritage assets'. The relief is given under the Conditional Exemption Tax Incentive Scheme. However, first of all we have to define what a heritage asset is and furthermore, the asset and its owners have to meet all the criteria to claim relief. There are many beautiful buildings in this country, but the term 'heritage asset' does not just apply to buildings, it can apply to any asset of significance. What defines a heritage asset? A heritage asset is one of the following: - Buildings, estates or parklands of outstanding historical or architectural interest; - Land of outstanding natural beauty/spectacular views; - Land of outstanding scientific interest including special areas for the conservation of wildlife, plants and trees; - Objects with national scientific, historic or artistic interest, either in their own right or due to a connection with a historical building. Are there any conditions the owner has to follow? Yes. The owner of the heritage asset must agree to: - Look after the item; - Make it available for the general public to view; usually without prior appointment for objects (eg works of art) at least for a certain number of days each year; - Keep it in the UK. The conditions above forming the agreement are normally known as the 'undertakings'. What tax exemptions are available? Under what is known as the Conditional Exemption Tax Incentive Scheme, the assets can be exempt from inheritance tax and capital gains tax when they pass to a new owner, either as the result of a death or as a gift. The idea is twofold: - To avoid noteworthy land/buildings being broken up into smaller lots due to the sale having to take place to pay inheritance tax on the death of the owner - To avoid noteworthy national assets being sold and leaving the country. What happens if a heritage asset is sold? If either the owner of the heritage asset does not keep to the undertakings or sells the asset, the conditional exemption is withdrawn and capital gains tax would be due on the sale. Additionally, if relief from inheritance tax was claimed when the asset transferred to the new owner, who has now decided to sell, that inheritance tax relief will be clawed back. Is a listed building a heritage asset qualifying for conditional exemption? Not necessarily. A listed building is one of special historic or architectural interest. Buildings can be listed in three ways: Grade I – these are deemed of exceptional interest; Grade II*- very important buildings; Grade II – special interest buildings. More about how this is determined can be found here: Principles of selection for Listed Buildings. You can find out if your building is already listed here. Who decides what is a heritage asset? HMRC will determine which assets qualify for conditional exemption on the advice of the government's various heritage advisory agencies. If you have a query about an asset, either yours or one on the list, you can contact the HMRC Heritage Team to get help and advice. Include HMRC's reference number if you have a current exemption. If you do not have a current exemption or designation, you need to email the team rather than send a letter. More details can be found here: Tax relief for national heritage assets A list of heritage assets can be found here (the link is not secure though so be careful if you use it). How much is inheritance tax? Tax of 40 per cent is typically levied on a deceased person's assets worth over and above £325,000, which is called the nil rate band, explains Heather Rogers. Many people are allowed to leave a further £175,000 worth of assets without them becoming liable for inheritance tax, if their home forms part of their estate and they leave it to direct descendants. That means children, including adopted, step or fostered, and those children's linear descendants. This extra sum is what is called the residence nil rate band, and it is available to claim on deaths on or after 6 April 2017. Both protected amounts or 'bands', adding up to £500,000 per person, can be transferred to a surviving spouse or civil partner if unused on the death of the first spouse. What about your property? In your case, you have an unusual building but you are not sure if your building is listed, or could qualify as a heritage asset. You can therefore take the following steps. 1. Find out if your building is already listed here. 2. If it is not yet listed, find out more about the criteria here. 3. Apply for listing of your building here. 4. You can contact Historic England for help and advice. Customer Services via email at customers@ or by phone at 0370 333 0607. 5. You can email the Listing Helpdesk at for specific advice relating to listing applications. They will then be able to advise if you have a case for the conditional exemption. 6. If you believe you have a case, contact the HMRC Heritage Team about a conditional exemption: mailpoint.f@ If your home qualifies as a heritage asset, then you can pass it on free of inheritance tax but the new owner must follow the rules above, as must you. If it doesn't qualify, then it will be included in your estate in the normal manner. Ask Heather Rogers a tax question Heather Rogers, founder and owner of Aston Accountancy, is our tax columnist. She is ready to answer your questions on any tax topic - tax codes, inheritance tax, income tax, capital gains tax, and much more. If you would like to ask Heather a question about tax, email her at taxquestions@ Heather will do her best to reply to your message in a forthcoming monthly column, but she won't be able to answer everyone or correspond privately with readers. Nothing in her replies constitutes regulated financial advice. Published questions are sometimes edited for brevity or other reasons. Please include a daytime contact number with your message - this will be kept confidential and not used for marketing purposes. If Heather is unable to answer your question, you can find out about getting help with tax here, including sources of free professional advice if you are elderly and/or on a low income. You can also contact MoneyHelper, a Government-backed organisation which gives free assistance on financial matters to the public. Its number is 0800 011 3797.
Daily Mail
24-05-2025
- Business
- Daily Mail
We built a wheelchair ramp without planning permission and the council wants us to tear it down - it will cost us £20k
A beloved village shop hailed as a 'lifeline' by locals is under threat of closure after a single complaint about its new wheelchair-accessible entrance sparked a planning row – and now the owners are facing a £20,000 bill to rip it down. Kenga and Ajantha Kokulakumar, who run the Roos Village Store and Post Office in East Yorkshire, could be forced to undo accessibility improvements after council officials branded their shopfront 'characterless' and out of keeping with the historic area. The couple, who took over the store in July 2024, closed for two months to carry out much-needed renovations – including installing a wider entrance, wheelchair ramp and security shutter to better serve elderly and disabled residents. East Riding of Yorkshire Council has ordered the couple to reverse the modifications, claiming they were carried out without proper permissions and harm the appearance of the village's conservation area. Ms Kokulakumar, 40, said the returning the building to its original state could cost around £20,000, on top of the £10,000 the couple spent on the refurb. She said: 'We took over the shop last July. The old entrance had a huge stone step and our elderly and disabled customers really struggled to get in. 'People kept asking if we could make it accessible. 'So when we started renovations, we decided to move the door, add a ramp, and make it easier for everyone. 'We didn't realise we needed planning permission – it was a genuine mistake. We applied after the fact, but the council refused it twice. 'They said the changes didn't suit the conservation area. 'Only one person complained, but more than 400 people have supported us. They say this shop is a lifeline – and it is. There are lots of elderly residents here. 'They rely on us for shopping, banking, everything.' Ms Kokulakumar said removing the new door and reinstating the old one would force them to move their service counter and rearrange and refit the entire store. She added: 'The changes cost us nearly £10,000, and now they want us to undo all of it. To reverse everything would cost more than £20,000 – we simply can't afford it. 'We've followed the rules the best we can. We've run businesses for years without any trouble. 'This whole thing has caused so much stress. We're just asking for a little common sense and support.' More than 400 villagers have backed a petition to save the changes. Paul Sanderson, 76, who lives nearby and uses a mobility scooter, said: 'That's the only shop there is in the village – it's a lifeline for people like me. 'The council's being really petty if you ask me. You'd think having proper wheelchair access would be welcomed, not punished. 'Before, I had to hang onto the wall just to try and get in to the shop. It wasn't safe. 'Now it's easy to get inside – I come nearly every day. Without that new door and ramp, I'd struggle. 'I think the council are just being petty'. Among those to sign the petition in support of the shop was Dave Crum, 63. He added: 'Before the changes you'd have to climb up a massive stone step just to get in – it was ridiculous. 'This new setup is brilliant, especially for all the old folk here. 'Mobility scooters, wheelchairs – they can actually get in now. The shop's been transformed. 'I know the council has a job to do but it's a barmy decision. 'I get that it's a conservation area and all that – but come on, it's not like they've stuck massive neon signs up. It's just a welcoming little shopfront now. 'A bit of common sense wouldn't go amiss.' The shop owners received a letter from the council after reopening in September last year ordering them to submit a retrospective planning application – which was refused. The couple appealed, but the planning inspectorate backed the council at a hearing earlier this month. The sole complaint, from a resident named Willis Ainsley, reads: 'Roos Village Store and Post Office is a highly valued community amenity. 'However, the building alterations have significantly changed the character of, and, the street scene of Main Street. 'In my opinion it has caused harm to Roos Conservation Area North. 'I therefore register my objection to the application.' When MailOnline this week visited the tiny village, east of Hull, locals were united in support of the shop. Helen Seel, 56, said 'I understand it's an old village and the importance of conservation but I don't think there are many people who object to this, particularly the elderly. 'I don't have an issue with it at all. I think the frontage blends in well with the building. 'The ramp makes it so much easier for people with walking aids to get into the shop. I want to see the council show a bit of empathy for the people who struggle to walk. 'We're so lucky to have such a good shop and Post Office in the village. Losing the shop altogether would be the worst situation.' East Riding of Yorkshire council acknowledged the shop's 'central role' in the village's conservation area but criticised the new frontage as 'overtly modern' and out of step with its historic surroundings. Officials claimed the use of 'unsympathetic materials' had resulted in 'a prominent, unfamiliar and incongruous addition' to the traditional building, describing the ramp as 'alien'. A council officer concluded: 'Regrettably, the door surround and shopfront have now been lost and replaced with a modern, automated sliding door entrance. 'It is considered that the proposal does not preserve or enhance the character and appearance of the Conservation Area. 'The existing building contributed positively towards the Conservation Area however the nature of the works is considered to be visually intrusive from the frontage of the site and detract from the overall character of the building.' The council said it hoped to 'work proactively with the applicant' to resolve the breach and 'address the concerns raised'.
