asked the Secretary of State for Education and Science whether he will specify the objects and property accepted in satisfaction of estate duty or capital transfer tax during the financial year ended 31 March; and if, in listing them, he will specify (a) the amount of tax

Property accepted in lieu of tax	Amount of tax satisfied £	Conditions as to destination
Two water-colours by J. M. W. Turner entitled respectively "Salisbury" and "Flint Castle"	50,662	None
Six drawings:
(i) The Dream of Human Life, a black chalk drawing by Michelangelo	628,887	Offer conditional on allocation to the Home House Society
(ii) Christ on the Cross, a black chalk drawing by Michelangelo
(iii) Landscape with Two Mules, a pen and ink drawing by Pieter Bruegel the Elder
(iv) Landscape with an Artist sketching, a pen and ink drawing by Pieter Bruegel the Elder
(v) Alpine Landscape, a pen and ink drawing by Pieter Bruegel the Elder
(vi) View of Antwerp from the Sea, a pen and ink drawing by Pieter Bruegel the Elder
Twenty-eight paintings:
Landscape by Frederick Lee	53,277	None
Landscape by Edmund Bristow
Lord Sefton, his brother and son by Richard Ansdell RA
Portrait of a dark bay horse outside a loose box by Richard Ansdell RA
Lord Sefton and his brother mounted by Richard Ansdell RA
Landscape by Richard Ansdell RA
Portrait of a member of the Molyneux family by Richard Ansdell RA
Landscape at Altcar by John Ferneley
Landscape by John Skeaping RA
Ghillie with a pony by Richard Ansdell RA
Boy with his dogs, by Richard Ansdell RA
Portrait of a member of the Molyneux family (English school)
A river landscape with a mill by Frederick Richard Lee RA
Portrait of the 6th Earl of Sefton by John A. Berrie
Jewel, a dark bay hunter by Frank Paton
Portrait of Hugh, 7th Earl of Sefton by W. Llewellyn
Portrait of Osbert, 6th Earl of Sefton by J. A. Berrie
A pair of portraits of young girls by J. C. Morre
A portrait of the Sefton children by Richard Ansdell RA
Portrait of Isabella, Countess of Sefton by John Russell RA
Portrait of the Countess of Sefton by A de Solome
Portrait of Hugh, 7th Earl of Sefton, by Philip de Lazslo
Portrait of Cecil Molyneux RN by Philip de Lazslo
Two views of a Scottish house and two landscape sketches by Richard Ansdell RA
Romantic river landscape with fisherman, by Barreth
Highland loch landscape by Frederick Richard Lee RA
The river Lyon by Frederick Richard Lee
Four studies of a stag's head by Richard Ansdell RA
A painting by Sir Anthony Van Dyck, 'The Betrayal of Christ'	702,635	Offer conditional on painting remaining in situ at Corsham Court, near Bath
A late fourteenth century English rectangular ivory diptych	12,813	None
Some 128 acres of marshland at Brightlingsea, in Essex	60,955	None
A framed watercolour by J. M. W. Turner depicting an Italian scene	15,150	None

The of tax thus satisfied during the financial year in question is £1,524,379. In addition, payments amounting in total to £10,813 were made to the Commissioners of Inland Revenue from the acceptance in lieu provision because of a reduction in the notional rate of tax applicable to an item offered in lieu of tax as a result of a diminution in the value of the estate after the item has been accepted in lieu of tax.

Since 1 April 1981, with the agreement of my right hon. Friend the Secretary of State for the Environment, the following property has been accepted, in satisfaction of estate duty or capital transfer tax: