Editing Duke of Cornwall (section)

==Rights of the duke==
{{main|Duchy of Cornwall}}

The duchy includes over 220 square miles (570 square kilometres) of land, more than half of which lies in [[Devon]]. The duke has the right to the estates of all those who die without named heirs (''[[Unowned property|bona vacantia]]'') in Cornwall, and also appoints the [[High Sheriff of Cornwall]]; in most of England and Wales the Crown has these rights, the other exception being the [[Duchy of Lancaster]], a private estate held in trust for the sovereign. The duke having these rights has contributed to the debate over the [[constitutional status of Cornwall]].

In 2013, the duchy had a revenue surplus of £19 million, a sum that was exempt from [[income tax]], though Prince Charles, the duke, chose to pay the tax voluntarily.<ref>{{cite news| last=Booth | first=Robert | title=Prince Charles accused of 'dodging around for tax purposes' |newspaper=The Guardian|location=London | date=15 July 2013 | url=http://www.theguardian.com/uk-news/2013/jul/15/prince-charles-tax-duchy-cornwall }}</ref><ref>{{cite news|url=https://blogs.wsj.com/moneybeat/2013/07/15/u-k-lawmakers-go-after-tax-affairs-of-the-royal-family/|url-access=subscription |title=U.K. Lawmakers Go After Tax Affairs of the Royal Family |newspaper=[[The Wall Street Journal]] |date=2013-07-15 |first=Ainsley |last=Thomson}}</ref> Until 2011, if there was no duke of Cornwall the income of the duchy went to the Crown. Under the [[Sovereign Grant Act 2011]], revenues of the duchy now pass to the heir to the throne regardless of whether or not they are duke of Cornwall. When the heir is a minor, 10% of revenues pass to them, with the balance passing to the Crown; the Sovereign Grant is reduced by the same amount.<ref>{{cite web |url=https://www.gov.uk/government/publications/sovereign-grant-act-2011-guidance/sovereign-grant-act-2011-guidance#duchy-of-Cornwall |website=GOV.UK |title=Sovereign Grant Act 2011: guidance |date=5 November 2019}}</ref>