HC Deb 27 February 1997 vol 291 cc305-6W
Mr. Malcolm Bruce

To ask the Chancellor of the Exchequer what actions his Department has taken over the last three years to make the public aware of their rights of access to homes containing works of art granted exemption from inheritance tax; and if he will make a statement. [17185]

Mr. Jack

Since January 1994, the Inland Revenue has issued quarterly press releases publicising the public's right of access, by appointment, to those works of art that are not on general public display and which are listed on the computerised register of conditionally exempt items. Since December 1996, the register has been available on the Internet. The Inland Revenue has also issued a new leaflet, IR 156, "Our heritage—your right to see tax exempt works of art", and a poster to make people aware of their right of access. Copies are available in the Library. The leaflet is available from tax inquiry centres and about 500 museums and public galleries throughout the UK. Copies of the leaflet and poster have also been sent to all chief librarians and to more than 40 university and college art history departments.

Mr. Bruce

To ask the Chancellor of the Exchequer what estimate he has made of the number of individuals who have visited each home where there are works of art exempted from inheritance tax in the most recent year for which figures are available; and if he will make a statement. [17186]

Mr. Jack

No such estimate has been made. The current arrangements are designed to ensure that qualifying objects are preserved, that public access is available, and that people are aware of their right to view items not on general public display. There is no statutory power to require owners of conditionally exempt chattels to keep statistics of the number of people exercising that right.

Mr. Bruce

To ask the Chancellor of the Exchequer what estimate he has made of the annual revenue cost to the Exchequer of exemption from inheritance tax for works of art for which public access is granted; and if he will make a statement. [17184]

Mr. Jack

I refer the hon. Member to the answer I gave to the hon. Member for Coventry, North-East (Mr. Ainsworth) on 29 January,Official Report, column 234.