§ Mr. Fauldsasked the Chancellor of the Exchequer what is his future policy with regard to the charging of value added tax on the importation of works of art given or bequeathed either by their creator, or by another person disposing of them by succession on the creator's death, to public museums and galleries in the United Kingdom; and whether he will make a statement.
§ Mr. Hayhoe[pursuant to his reply, 21 February 1984, c. 448]: Currently works of art bequeathed to a public museum or gallery in the United Kingdom may be imported without VAT.
From 1 July 1984, new EC rules will apply under which works of art either donated or bequeathed to an approved public museum or gallery may be imported free of VAT.