§ Dr. Goodson-WickesTo ask the Minister for the Arts if there have been any items accepted in lieu of tax or allocated since an announcement was last made on the subject to the House.
§ Mr. MellorSince my announcement on 31 October at column575, I am pleased to announce that a painting by W. R. Sickert, entitled "Girl at a Window, Little Rachel" has been accepted in satisfaction of £84,000 tax. No decision on the allocation of this offer has yet to be taken.
I would also like to inform the House of two refunds my Department has received of moneys originally paid to the Inland Revenue for items accepted in lieu of tax. These receipts have arisen because of reassessment of the position on the estates concerned. The first relates to the acceptance of a series of 20 watercolour illustrations by J. M. W. Turner announced by my right hon. and learned Friend the Secretary of State for Scotland on 13 January 1988 at column 293. My Department has been refunded £2,852.81 of the original payment making the final cost of acceptance of the offer £230,897.19. The second receipt, for £19.15, relates to the acceptance of a painting known as "Fabula" by El Greco which was announced by my right hon. and learned Friend the Secretary of State for Scotland on 20 April 1989 at column 254. The final cost of acceptance for this item was therefore £947,117.73. The refunded moneys have been paid directly into the Consolidated Fund and will not be added to this year's acceptance in lieu provision.