§ Mr. Faulds
To ask the Secretary of State for National Heritage if he will specify the amounts of inheritance tax or its equivalent satisfied in connection with the acceptance of objects and property which have been covered in the public accounts by means of resort to the reserve in respect of each of the last 10 financial years; and what was the average annual figure of resort to the reserve for that purpose over the 10-year period in question. 
§ Mr. Dorrell
The amount of tax satisfied in accepting works of art or land and buildings in lieu of tax through the public expenditure reserve over the last 10 years is as follows:
£ 1985–86 1,367,600 1986–87 1,745,500 1987–88 7,338,444 1988–89 5,584,674 1989–90 9,977,898 1990–91 — 1991–92 2,144,172 1992–93 4,324,875 1993–94 1,114,660 1994–95 3,759,616
The average annual resort to the reserve over this 10-year period was £3,735,744.