HC Deb 09 June 1986 vol 99 cc81-3W
Mr. Faulds

asked the Minister for the Arts whether he will give the respective dates of the laying before Parliament of the five statements covering the financial years 1980–81 to 1984–85 inclusive, in compliance with section 9(6) of the National Heritage Act 1980; whether those statements specified particulars of estate duty or capital transfer tax satisfied in individual cases of acceptances of objects and land in lieu of such taxes; and what is his policy towards the inclusion of similar particulars in such statements in the future.

Mr. Luce

The dates of the five statements laid before Parliament are as follows:

Date
1980–81 7December 1981
1981–82 22 October 1982
1982–83 12 May 1983
1983–84 31 July 1984
1984–85 16 May 1985

These statements all specified particulars of estate duty or capital transfer tax satisfied in individual cases. A similar statement was laid for 1985–86 on 16 May 1986 by the Secretary of State for the Environment. This was accompanied by a press notice from the Office of Arts and Libraries. Future statements will include similar particulars.

Mr. Faulds

asked the Minister for the Arts whether, pursuant to his answer to the hon. Member for Warley East on 8 April, Official Report, columns 87–88, he is now able to give details of the individual amounts of tax satisifed in each of the cases listed by him in which objects and land were accepted in lieu of capital transfer tax during the financial year ended 31 March.

Mr. Luce

Yes. It has now been established that no breach of confidentiality is involved in giving the individual figures. The complete list of items accepted during the period is as follows:

Work of art/land Amount of tax satisfied £
Photographs associated with the late Marquess Curzon of Kedleston 10,150
Chattels at Mount Edgecumbe 327,132
Collar chain of a KCMG 750
Land at Pond Wood 49,000
Chattels at Hagley Hall 210,000
Land at Coldharbour Common 12,500
Correspondence of Sir Arthur Bryant 13,750
Bronze sculpture by Hans Arp 15,100
Archive from the Dukes of Portland and Newcastle 1,367,600
Nine paintings by Ben Nicholson 187,825

Residual expenditure of £172,900 was incurred during the period. This was to pay the balance owing on two previously accepted items, the Geoffrey Keynes collection —£168,230—and a bust of Lord Somers—£4,670.

Mr. Faulds

asked the Minister for the Arts whether, in the light of the letters to him of 24 March, 22 April, 19 May and 28 May from the hon. Member for Warley, East, he is now able to give a full list of the relevant references in the Official Report of those occasions on which the amounts of estate duty or capital transfer tax satisfied by the acceptance of objects and land in respect of individual cases have been specified in answers during the period between 23 June 1980, Official Report, columns 3–4, and 26 April 1985, Official Report, column 562, inclusive.

Mr. Luce

The references in the Official Report in which amounts of tax satisfied by the acceptance of objects and land in lieu of capital taxation between the dates cited are as follows:

  • 23 June 1980, columns 3–4
  • 7 August 1980, column 277
  • 27 October 1980, columns 27–8
  • 3 April 1981, columns 165–6
  • 12 May 1981, column 251
  • 3 July 1981, column 513
  • 22 July 1981, columns 175–6
  • 19 January 1982, columns 123–4
  • 25 January 1982, column 253
  • 28 January 1982, columns 397–8
  • 19 February 1982, column 237
  • 10 March 1982, column 409
  • 7 April 1982, columns 355–6
  • 22 October 1982, column 214
  • 17 March 1983, column 213
  • 11 April 1983, column 341
  • 27 July 1983, columns 476–7
  • 6 April 1984, column 697
  • 14 May 1984, column 46
  • 6 July 1984, columns 341–2
  • 2 April 1985, columns 573–4
  • 26 April 1985, column 562