Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what land is owned by HM Revenue and Customs (HMRC); and what land HMRC plans to sell in the next year.

HMRC does not own any land, and does not have any un-encumbered freehold buildings within its estate. The only exceptions to this are that freehold interests in five Grade 1 Listed buildings are owned by HMRC. However, each of these is subject to encumbrances impacting value and market demand. These five are comprised of the following;

· Three historic Custom Houses (London, Greenock & Belfast) each of which is subject to a 175 year lease from 2001 with nil rent receivable. HMRC sold the virtual freehold interest in these properties in 2001

· Darwin House in Shrewsbury is subject to a 175 year lease from 2001 with nil rent receivable. HMRC also sold the virtual freehold interest in these properties in 2001

· 100 Parliament Street / 1 Horse Guards Road in London is subject to occupational rights to 2037 for the PFI provider, with nil rent receivable.

· The 100PS Exchequer Partnership (EP 2) PFI agreement commenced on 19/11/2004 and runs for 33 years. HMT have a separate EP1 agreement for 1HGR.

HMRC does not plan to sell land or buildings in 2014/15.

This position was previously stated and accepted in a response to an enquiry made by the Homes and Community Agency in November 2013 on behalf of Cabinet Office (Government Property Unit) in relation to the Strategic Land and Property Review.