§ Mr. Chris SmithTo ask the Secretary of State for National Heritage what record is kept of paintings donated to the nation in lieu of capital transfer or inheritance tax but left in their previous location in the care of their previous owner; what public access to the paintings is made available; what sums of tax have been forgone as a result of such donations during each of the past 10 years; and if he will list the paintings donated in this way during each of the last 10 years.
§ Mr. MellorThe records of all acceptance in lieu cases, including those accepted "in situ" are kept centrally by my Department. One of the conditions of items accepted in lieu of tax in situ is that public access must be available for a minimum of 30 days a year. The total amount of tax forgone in the last 10 years on in-situ paintings are as follows:
£ 1981–82 702,635 1982–83 — 1983–84 138,423 1984–85 — 1985–86 — 1986–87 — 1987–88 — 1988–89 260,717 1989–90 — 1990–91 20,000 1991–92 404,544 The paintings accepted in this way are as follows:
- Sir Anthony Van Dyck, 'The Betrayal of Christ'
- Sir Joshua Reynolds, 'The Earl and Countess of
115 - Mexborough and their son Lord Pollington'
- Sir William Beechey, 'Portrait of Admiral George Campbell'
- Francis Cotes, 'Portrait of Pryse Campbell'
- Francis Cotes, 'Portrait of Sarah Campbell'
- Francis Cotes, 'Portrait of Elizabeth Adams'
- Francis Cotes, 'Portrait of John Campbell Hooke'
- Francis Cotes, 'Portrait of Lieutenant Colonel Alexander Campbell'
- Sir Thomas Lawrence, 'Portrait of John Frederick, 1st Earl of Cawdor'
- Sir Thomas Lawrence, 'Portrait of Elizabeth Cawdor'
- Sir Thomas Lawrence, 'Portrait of Laday Caroline Cawdor'
- Attributable to Sir Joshua Reynolds, 'Portrait of Patrick Home'
- Sir Joshua Reynolds, 'Portrait of John Frederick Sack ville, 3rd Duke of Dorset'
- Sir Anthony Van Dyck, 'Portrait of Lady Frances Cranfield'.