§ Mr. Fauldsasked the Minister for the Arts whether he will list, giving the relevant references in the Official Report, those occasions on which the amounts of estate 610W duty or capital transfer tax satisfied by the acceptance of objects or land in respect of individual cases have been specified in written answers during the period between the financial year 1976–77 and 1984–85.
§ Mr. Luce[pursuant to his reply, 10 March 1986. c.359]: The Minister for the Arts assumed responsibility for acceptances in lieu of tax with the passing of the National Heritage Act 1980. Prior to this responsibility rested with the Treasury.
Announcements of such acceptances in the periods April 1980 to March 1985, indicating the estate duty or capital transfer tax satisfied, were made on the followmg dates:
- 27 October 1980 Col. 696
- 3 April 1981 Col. 695
- 7 December 1981 Statement laid before the House
- 7 April 1982 Col. 355
- 22 October 1982 Col. 214
- 12 May 1983 Statement laid before the House
- 6 April 1984 Col. 697
- 2 April 1985 Col. 577
§ Mr. Fauldsasked the Minister for the Arts what steps he took to verify the accuracy of the information in relation to the dates of recommendations by the Museums and Galleries Commission for acceptances in satisfaction of tax on which his answer of 26 February, Official Report, column 593, was based, and if he now has anything to add to that answer.
§ Mr. Luce[pursuant to his reply, 10 March 1986, c. 359–60]: The dates were correctly given on the basis of information provided by the Museums and Galleries Commission.
In the case of the Kedleston photographs the recommendation from the commission related to a condition of acceptance that the photographs be kept in the India Office library. Ownership was transferred to the British Library for the India Office library in May 1985 and the allocation was announced in answer to the hon. Member's question of 4 July 1985.
§ Mr. Fauldsasked the Minister for the Arts if he will specify, giving the relevant references in the Official Report, the occasions on which it has been stated to the House since 1979 and prior to his answer to the hon. Member for Warley, East of 26 February, Official Report, c. 593, that the amounts of estate duty or capital transfer tax satisfied by the acceptance of objects or land is confidential in respect of individual cases.
§ Mr. Luce[pursuant to his reply, 10 March 1986, c.360]: The answer to the hon. Member's question on 26 February was the first occasion on which it was stated in the House that the amounts of estate duty or capital transfer tax satisfied by acceptance of objects or land were confidential in individual cases.
§ Mr. Fauldsasked the Minister for the Arts why, in the light of his answers of 13 February, Official Report, column 502, and 26 February, Official Report, column 593, indicating that £505,650 had been accounted for out of a total original provision of £2 million in respect of items of heritage quality accepted in lieu of tax, it was necessary to increase the cash limit on class V, vote 10 in relation to expenditure under subhead C2; and if he will make a statement.
611W
§ Mr. Luce[pursuant to his reply, 10 March 1986, c. 360]: The cash limit on class V, vote 10 was increased as the consequence of a call on the public expenditure reserve in accordance with Lord Gowrie's statement of 26 July 1985. This was to enable the Government to accept certain offers in lieu of tax about which I hope to make an announcement shortly when arrangements between the parties have been completed.