To ask the Minister for the Arts whether he will list the objects and property accepted in satisfaction of inheritance tax and capital transfer tax during the financial year ended 31 March; if he will specify (a) the amount of tax satisfied in each case,(b) whether any offers of objects carried conditions as to destination,(c) the dates in each case of the recommendations received by him from the Museums and Galleries Commission for the acceptance of objects, (d) the total for the financial year of the tax thus satisfied and (e) the means by which that total has been covered in the public accounts; and whether a press notice will be issued by the Office of Arts and Libraries comprising the information given in his reply.
[ holding answer 30 April 1990]: The information that the hon. Member requests is as follows:
|Item||Tax satisfied £||Date MGC recommendations received|
|1Collection of Coins||418,429·20||6 January 1989|
|1Painting by Rubens||169,852·48||26 January 1988|
|1Portrait of Sir Alexander Carew||103,976·42||8 April 1989|
|1'"Quai a Pontoise" by Pissarro||73,040·00||20 June 1989|
|Islamic tiles||42,000·00||8 August 1989|
|"Farm Cart with Horse in Harness" by Constable||50,025·00||25 April 1989|
|1Collection of modern paintings||82,742·00||6 October 1989|
|Harpsichord||25,276·95||16 October 1989|
|1Woodcut by Munch||57,539·00||25 May 1989|
|1Painting by Beechey||151,489·00||23 November 1989|
|"Richmond pres Londres" by Corot||361,500·00||19 January 1990|
|1Painting by Van der Heyden||2,800,000·00||15 January 1990|
|1Painting by de Heere||527,898·00||3 October 1989|
|1Two portraits by Gainsborough, one by Rubens and a landscape by Seghers||6,650,000·00||15 January 1990|
1 carried conditions as to their destinations.
The total tax satisfied in the financial year 1989–90 was £11,513,768·05. A total of £1 million was charged to the vote for royal palaces, royal parks, historic buildings, ancient monuments and the national heritage (class X, vote 4) and £10,513,768·05 was charged to the vote for arts and the heritage (class XIII, vote 2).
Press notices have already been issued announcing the acceptance of all these items.