In return for abiding by conditions with regular inspection much of Rothiemurchus Estate has been exempted for inheritance and capital gains tax according to the agreements (see links below). The Doune of Rothiemurchus has not been exempted.

Claim >
Annex >
Map >

Exerpt from HMRC - Inheritance Tax - Conditional Exemption:

1.1 Preservation of the heritage – general policy
Buildings of historic or architectural interest, land of historic, scenic or scientific interest, and objects and collections of national, artistic, historic or scientific interest form an integral and major part of the cultural life of this country.

It has been the policy of successive Governments that this national heritage should be conserved and protected for the benefit of the public. They have taken the view that so far as possible property of this kind should remain in private hands and that its owners should be encouraged to retain and care for it and display it to the public.

Where this is no longer possible owners should be encouraged to dispose of it to bodies in this country which have been set up specifically to hold such property in trust for the public.
For more than a century a succession of fiscal and other measures have been introduced to help preserve the heritage. The latter include:–

• The allocation of substantial financial resources to maintain and enhance the collections in our national museums and galleries and to preserve historic buildings and monuments owned by, or in the guardianship of, bodies sponsored by the Secretaries of State. These include English Heritage, the Northern Ireland Environment Agency, Historic Scotland and Cadw.
• Grant aid to owners towards the repair of historic buildings. (Information about these is available from the bodies just listed).
• Establishment of Natural England, the Northern Ireland Environment Agency, Scottish Natural Heritage and the Countryside Council for Wales. These bodies advise on conservation and their duties include administering grants for the acquisition and management of outstanding scenic, historic and scientific land.
• Grants to the National Heritage Memorial Fund which was set up on 1st April 1980 to assist in the acquisition, preservation and maintenance of outstanding land, buildings and objects. The Fund's trustees have wide discretion to make grants and loans to public and private bodies concerned with preserving the heritage in its widest sense.
• Introduction of successive legislative measures. These include the Wildlife and Countryside Act 1981 (and corresponding provisions in Northern Ireland and Scotland). Among other things, the Act empowers local planning authorities to make management agreements, with payments, for conservation of the natural beauty and amenity of the countryside and, in National Parks, to give grants and loans for that purpose.

Also visit: http://www.hmrc.gov.uk/heritage/index.htm