§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer, pursuant to his reply of 9 June,Official Report, column 340, how many owners of chattels had been granted conditional exemption from inheritance tax as capital transfer tax in each year since 1987. [28851]
§ Sir George YoungThe numbers of owners are as follows:
149W
- 1987: 35
- 1988: 51
- 1989: 44
- 1990: 41
- 1991: 69
- 1992: 73
- 1993: 55
- 1994: 63
These figures are for owners of chattels which are currently conditionally exempt, and can be viewed by appointment.
§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer, pursuant to his reply of 9 June,Official Report, column 340, if he will place in the Library a copy of the register of conditionally exempt works of art. [28853]
§ Sir George YoungThe register of conditionally exempt works of art, which now has over 14,000 entries, was computerised in 1993. As the hon. Member may be aware, there are established guidelines on the acceptance of electronic data by the House of Commons Library. The feasibility of making the register available through the Library will be explored and I will write to the hon. Member in due course.
§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer, pursuant to his reply of 9 June,Official Report, column 340, how many owners of chattels which have been granted conditional exemption from inheritance tax as capital transfer tax have allowed access in the latest 12 month period for which figures are available to members of the public wishing to view conditionally exempt works of art. [28849]
§ Sir George YoungRecords are not kept centrally of how many members of the public have exercised their rights to require owners of chattels conditionally exempt from inheritance tax or capital transfer tax to allow viewing of these works of art.