HL Deb 17 December 1984 vol 458 cc528-9WA
Baroness Gardner of Parkes

asked Her Majesty's Government:

What is the current position in respect of acceptances in lieu of tax in 1984–85, and if they will make a statement.

The Earl of Gowrie

The provision in the Votes of the Office of Arts and Libraries and the Department of the Environment for acceptances in lieu of tax in 1984–85 is £4 million, including the £2 million towards the purchase of land and chattels at Calke Abbey announced by my right honourable friend the Chancellor of the Exchequer in another place on 13th March 1984. During the current year the Government has already accepted drawings by Epstein, a painting by Renoir sculptures, manuscripts, furniture, and heritage land at Birdoswald and Ty Canol Wood at a cost of £1.4 million. We also expect to conclude other acceptances, and to complete an agreement on Calke Abbey.

These acquisitions represent a successful year for heritage protection, and have been accompanied by a build-up of offers. However, the resources available for acceptances this year and next, which have to provide for the acquisition of Calke, are limited. As a result it will be necessary during the financial years 1984–85 and 1985–86 for the Government to be increasingly highly selective in considering those offers already received and any new ones. In reaching decisions, Ministers will look for strong evidence that acceptance in lieu on behalf of the taxpayer, bearing in mind the substantial tax incentive to the offerer, represents especially good value for money.

Provision for the protection of the heritage is already substantial. It is spread over various public programmes, including support for the Historic Buildings and Monuments Commission, the purchase grants for public museums and galleries, and assistance through the National Heritage Memorial Fund as well as acceptances in lieu. The private treaty sale system also provides considerable tax related incentives to both sellers and public collections.

The Government will continue to keep the balance of these provisions, and the scope for their improvement, under review, with the objective of ensuring that the resources available for maintaining the national heritage remain at an appropriate level.