Written question asked by Lord Spellar (Labour) on Monday, 16 April 2012, in the House of Commons. It was due for an answer on Wednesday, 18 April 2012. It was answered by Chloe Smith (Conservative) on Monday, 23 April 2012 on behalf of the Treasury.

Art Works

Question: To ask the Secretary of State for Culture, Olympics, Media and Sport what steps his Department is taking to ensure public access to works of art placed in the conditional exemption scheme.

Answer: I have been asked to reply on behalf of the Treasury.Details of the public access arrangements to works of art, as well as land and buildings, granted conditional exemption from tax are shown on a database on the heritage part of the HM Revenue and Customs (HMRC) website. The database can be accessed from:"http://www.hmrc.gov.uk/heritage/"HMRC actively monitor the owners' compliance with their public access obligations and other conditions for exemption. Where these conditions are not met, owners are encouraged to correct the position. In cases of persistent failure, HMRC will withdraw the tax exemption.

Secondary information