§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer what steps he is taking to ensure that estates claiming exemption from inheritance tax make available to the public details of the works of art to which they have a right of access.
§ Mr. DorrellPublic access to works of art granted exemption from inheritance tax may be provided in a number of ways. The publicity arrangements will differ depending on the way chosen.
The owner may arrange to exhibit the object in a house or room which is open to the public for an agreed number of days each year; appropriate publicity for the opening of the house would be required. The owner may lend the object to a public collection for display on a long-term basis; publicity would then be the responsibility of the curator of this collection.
Alternatively, the owner may arrange viewing by appointment provided he is also willing to lend the object on request to a public collection. All objects which can be viewed by appointment are publicised by means of an entry in the computerised register of conditionally exempt property held by the national art library in the Victoria and Albert museum in London. Copies of the register are also available for consultation in the national library of Scotland in Edinburgh, the national museum of Wales in Cardiff and the Ulster museum in Belfast. Copies of the register on computer disc can be purchased from the capital taxes office at a price of £10 each. The register is updated quarterly and the Inland Revenue issues quarterly press releases giving details of recent additions to the register.