§ Mr. Boris JohnsonTo ask the Chancellor of the Exchequer how many(a) museum quality and(b) pre-eminent objects were granted conditional exemption by the Acceptance in Lieu Panel in each year since 1994. [187509]
§ Dawn PrimaroloConditional exemption is granted or refused by the Inland Revenue rather than by the Acceptance in Lieu Panel. Exemption depends on the making of an acceptable undertaking in relation to preservation and access as well as on the standard of quality referred to in the question. The Inland Revenue have taken advice on quality from the Acceptance in Lieu Panel in cases where pre-eminent quality is required, following the changes in Finance Act 1998; prior to that the Inland Revenue sought advice directly from appropriate experts.
The available information is as follows: the figures show the number of objects or groups which remain exempt, net of the relatively small number of cases where relief given in the years shown has, subsequently been withdrawn, e.g. following a sale. The year shown is the year in which the exemption claims were finally granted and not the year of death or other transfer which determines the quality standard applicable to the claim.
1655WS
Number of objects or groups of objects Year Museum Quality Pre-eminent 1994–95 3,525 — 1995–96 7,651 — 1996–97 1,406 — 1997–98 3,135 — 1998–99 4,085 — 1999–00 2,690 —
Number of objects or groups of objects Year Museum Quality Pre-eminent 2000–01 7,101 14 2001–02 1,395 36 2000–03 3,067 61 2003–04 1,060 700 2004–05 (to date) — 99
§ Mr. Boris JohnsonTo ask the Chancellor of the Exchequer what percentage of(a) museum quality and(b) pre-eminent objects considered by the Acceptance in Lieu Panel were granted conditional exemption in each year since 1994. [187510]
§ Dawn PrimaroloThe Acceptance in Lieu Panel have assessed the quality of objects which were subject to the "pre-eminent" test laid down by Finance Act 1998. Objects subject to the previous test were referred by the Inland Revenue directly to appropriate experts. Formal assessment of quality is the last substantive step in processing a claim, and apart from cases currently being finalised all cases which have reached the relevant quality standard have been granted exemption. The information available for cases rejected by the Revenue's advisers is as follows.
All cases considered up to and including 1999–2000 were subject to the quality standard applicable prior to Finance Act 1998; the split of rejected cases in subsequent; years between that standard and the preeminent standard required by Finance Act 1998 is not readily obtainable from the records available.
Year Proportion rejected by value Percentage
1994–95 0.2 1995–96 0.2 1996–97 0.5 1997–98 0.4
People in employment by gender in the City of York parliamentary constituency, York Unitary Authority and Yorkshire and Humberside region; 12 months ending February each year; not seasonally adjusted
Thousand 1997 1998 1999 2000 2001 2002 2003 All persons City of York PCA 44 45 48 45 51 51 54 York UA 83 77 83 83 93 93 93 Yorkshire and Humberside 2,151 2,170 2,212 2,211 2,259 2,265 2,280 Male City of York PCA 22 24 28 25 27 28 29 York UA 44 43 45 44 49 49 50 Yorkshire and Humberside 1,163 1,178 1,202 1,197 1,208 1,221 1.233 Female City of York PCA 22 21 20 20 24 24 25 York UA 39 34 38 39 44 43 43 Yorkshire and Humberside 988 993 1,010 1,014 1,051 1,044 1,047 Source: ONS—Labour Force survey.