HC Deb 20 April 1989 vol 151 c254W
Sir Nicholas Fairbairn

To ask the Secretary of State for Scotland if any items have been accepted in lieu of tax since he last made an announcement to Parliament.

Mr. Rifkind

Further to my statement of 11 May 1988 at column128 I am pleased to announce that the following items have been accepted in lieu of tax:

Amount of lax satisfied
Item £
Two Marble Busts by Louis Francois Roubiliac 353,855
Two Portraits by Angelica Kauffmann 34,100
Painting by E1 Greco, known as "Fabula". 947,136.88

The Roubiliac busts have been formally allocated to the national museums of Scotland but will remain on public display in situ at Mellerstain house in Berwickshire. In accordance with the conditions upon which the other items were offered, the Kauffmann portraits and the E1 Greco "Fabula" have been allocated to the national galleries of Scotland. The acceptance of the E1 Greco, which was made possible by a call on the reserve in accordance with the arrangements agreed in July 1985, followed the precedent set by the acceptance of Picasso's "Weeping Woman" in that the national galleries of Scotland agreed to pay the owner the difference (£1,152,861) between the tax liability to be satisfied and the "special price" of £2.1 million.