I propose to take Questions Nos. 670 and 671 together.
As I outlined in my response to question 242 on 24 September 2015, the sale, export and import of artefacts is a normal part of trade. Ireland has benefitted over the years from artistic works which have been imported into the State.
In terms of keeping objects of importance in the State, generous tax relief is provided under section 1003 of the Taxes Consolidation Act 1997 for donations to approved bodies of heritage items that are considered outstanding examples of their type, whose export from the State would constitute a diminution of the accumulated cultural heritage of Ireland. A Selection Committee chaired by my Department considers proposals for such relief.
As regards the Beit Collection, the Selection Committee has approved the proposed donation of "A Village Kermesse near Antwerp" by David Teniers II, which is valued at €2 million, to the National Gallery under section 1003. Two other proposed donations are being assessed. In June, I asked the Alfred Beit Foundation to postpone the proposed sale of the paintings, so all options could be explored, including identifying Irish donors. I am pleased that this approach is now yielding positive results.
Question No. 672 answered with Question No. 669.