§ Mr. RedmondTo ask the Chancellor of the Exchequer if he will require all persons who have benefited from exemption from inheritance tax on works of art to publish details of public access to such works of art in the previous year.
§ Mr. DorrellI refer the hon. Member to the reply given to the hon. Member for Pendle (Mr. Prentice) on 28 January,Official Report, column 454. Records are not kept centrally of how many members of the public exercise their rights to view works of art which are conditionally exempt from inheritance tax.
§ Mr. RedmondTo ask the Chancellor of the Exchequer if he will make it his policy to publish, at least annually in570W each county, a schedule of all works of art granted exemption from inheritance tax in a form which will enable citizens to exercise their rights of access.
§ Mr. DorrellI refer the hon. Member to the reply given to the hon. Member for Pendle (Mr. Prentice) on 28 January 1994,Official Report, column 454. The register of conditionally exempt works of art, which can be consulted at the Victoria and Albert museum in London, the national library of Scotland in Edinburgh, the national museum of Wales in Cardiff and the Ulster museum in Belfast, can be used to pick out items by broad location, usually the county, in which each object is available for viewing. The register is updated quarterly. Copies of the register in computer-readable format may also be purchased from the capital taxes office of the Inland Revenue at £10 each.