§ Mr. Gordon PrenticeTo ask the Secretary of State for National Heritage, pursuant to the answer by the Chancellor of the Exchequer of 9 June,Official Report, column 340, about works of art exempt from inheritance tax, how many chattels are available for viewing (a) at private dwelling houses, (b) at banks or other secure places or (c) at other private institutions. [28850]
§ Sir George YoungI have been asked to reply.
Owners of works of art which are conditionally exempt from inheritance tax or capital transfer tax may satisfy the public access requirement by undertaking to arrange viewing by appointment and to lend the items on request to a public collection. Objects subject to such an undertaking are publicised by means of an entry in the computerised register of conditionally exempt works of art. The viewing arrangements, including the venue, are for agreement between the owner and the prospective viewer, and they must be reasonable for both parties. There is no requirement that owners must allow viewing in any particular location, although in practice this may often be the place where the items are normally kept.