§ 23. Mr. Fauldsasked the Parliamentary Under-Secretary of State answering in respect of the Arts whether he is now in a position to make a statement regarding the progress of the Government's examination of additional ways of using the tax system to encourage further growth in private support of the arts and the heritage and, in particular, on the effect that the present value added tax provisions have on the costs of acquisition of works of art by public museums.
§ Mr. WaldegraveSubstantial incentives in the form of tax reliefs already exist and the Government continue to keep the position under review. Grants to the national museums and gallaries, and for university museums, already take broad account of the incidence of indirect taxation including VAT.