asked the Chancellor of the Duchy of Lancaster whether any further items have been accepted in lieu of estate duty or capital transfer tax under the National Heritage Act 1980.

Yes. The following five paintings have been accepted in lieu of capital transfer tax:

• Landscape by Cézanne
• Fruit by Cézanne
• Basket with Fruit by Manet
• Déjeuner sur L'Herbe by Manet
• La Meuse by Monet

They have been allocated to the Ashmolean museum, Oxford.The net cost, representing the amount of tax forgone, was £131,000 which was borne equally on the Votes of my Department and the Department of the Environment.