It would have to be a real loss to the nation if items such as these were sold to pay the tax and then went abroad

Gerry McQuillan, Re:Source spokesman

Ownership of them passed to the National Museums of Scotland after it was judged their possible sale abroad to pay tax would be a real loss to the nation.

Every year about 30 such items of exceptional quality are accepted by the government in lieu of inheritance tax and the names of the sellers remain confidential.

The Birth of Venus, an important surrealist painting by the Scottish artist Edward Baird, will also go on display at the Scottish National Gallery of Modern Art after it was accepted to cover �28,000 of inheritance tax.

Gerry McQuillan, from Re:Source, the government's adviser on museum and gallery matters, said items would have to be of exceptional quality to be considered.

He said: "They really have to be outstanding objects of special importance.

"It would have to be a real loss to the nation if items such as these were sold to pay the tax and then went abroad."

A spokeswoman for the Scottish Executive, which announced news of the recent acquisitions, stressed that the names of people or estates paying by property under the Acceptance in Lieu of Tax scheme were confidential.