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Dept of National Heritage

Answer

Mr. Faulds: To ask the Secretary of State for National Heritage if she will place in the Library a list of the objects and property accepted in satisfaction of inheritance tax during the financial year ended on 31 March; and if she will specify (a) the amount of tax satisfied in each case, (b) which offers carried conditions as to destination, (c) the date in each case of the recommendations received by her from the Museum and Galleries Commission for the acceptance of objects, (d) the total for the financial year of the tax thus satisfied and (e) how much of this total was covered in the public accounts by means of resort to the reserve in accordance with Government policy as announced on 26 July 1985, Official Report, column 779. [21348] Mr. Sproat: The information requested is as follows: _________________________________________________________________________________________________. Item Tax satisfied (£) Conditions as to destination Date of MGC recommendations Four paintings and silverware 155,400.00 Conditional 16 October 1995 from Temple Newsam House An archive of family papers 78,140.21 Wish 7 March 1996 Two wings of a 13th-century ivory 17,500.00 Wish 11 January 1996 triptych A collection of military medals 16,000.00 Conditional 11 January 1996 Furniture and lamps by Giacometti 80,500.00 Wish 18 October 1995 10 acres of woodland at Tadworth, 4,800.00 Unconditional {1}n/a Surrey Two archives of documents 9,450.00 Wish 25 January 1996 relating to estates in Cumbria and Somerset Les Andelys (painting) by Maurice 48,272.69 Conditional 15 April 1996 de Vlaminck Three Thomas Girtin watercolours 373,000.00 Wish 28 March 1996 and a portrait by John Opie A 17th-century pair cased alarm 14,000.00 Unconditional 28 March 1996 striking clock by Edward East Lower Woods, North Avon 608,958.00 Unconditional {1}n/a The Old Man and his Grandson 5,600.00 Conditional 15 April 1996 (drawing) by Arthur Rackham Staffelsee (painting) by Wassily 125,093.00 Wish 14 August 1996 Kandinsky A Queen Anne year-going longcase 70,000.00 Unconditional 1 July 1996 clock by Daniel Quare Landscape with Lord Coventry on a 126,545.00 Conditional 13 July 1996 Blue Roan Horse and Deer, Hounds and Attendants and a Dead Stag (painting) by John Wootton _________________________________________________________________________________________________. {1} The Museums and Galleries Commission does not advise my right hon. Friend the Secretary of State on offers of land. Instead, my right hon. Friend seeks advice from bodies such as the Countryside Commission. The total expenditure in respect of the AIL scheme to date for the financial year 1996-97 is £1,733,258.90. This includes an additional payment of £78,140.21 for an archive of family papers which were accepted in 1995-96. One offer costing £608,958 was met from a call on the reserve.

Secondary information

Type

Written question

Reference

21348; 292 c701-2W

Session

1996-97

Subjects

Artworks Inheritance tax Objects in lieu of tax Museums and Galleries Commission

Contains statistics

Yes