SCOTLAND'S national galleries have been given a major work by one of Britain's greatest artists, JMW Turner.

Rome from Monte Mario, a work from 1820 by the artist, has been allocated to the National Galleries of Scotland (NGS) through the Acceptance in Lieu of Tax scheme, where inheritance taxes can be offset by the transfer of a work of art to the national collections.

The painting is estimated to be valued around £203,700 worth of tax and has been permanently allocated to the NGS, which will not pay anything for the picture.

Rome from Monte Mario is one of 12 works of art received by UK galleries in lieu of tax.

These include Ruben's The Triumph of Venus, which offset £4.4 million worth of tax and will be shown at the National Gallery in London.

In the past, Rome from Monte Mario formed part of a distinguished Turner collection created by the 19th-century Scottish shipping magnate and educational benefactor Sir Donald Currie, who founded the Castle – later, Union Castle – Steamship Company.

The identity of the latest owner, or family, remains anonymous.

The UK culture minister Ed Vaizey said: "This has been another amazing year for acceptance in lieu.

"It's brilliant to see so many wonderful items entering public collections where they can be enjoyed by everyone thanks to this hugely successful scheme."

Rome from Monte Mario is regarded "as one of the artist's outstanding watercolours", the galleries said.

It was last on public display at the Royal Academy's exhibition, Turner: The Great Watercolours in 2000.

The atmospheric view across Rome was painted in 1820 after Turner's first visit to the city the previous year.

The new Turner will be added to the gallery's already strong existing collection of works by Joseph Mallord William Turner, and will take "pride of place" in the annual Turner in January exhibition.

The NGS said in a statement: "Rome from Monte Mario will strengthen this outstanding annual display, illustrating an aspect of the artist's work not previously represented.

"The show is renowned for providing a thoughtful counterpoint to the more energetic celebrations of Edinburgh's Hogmanay, and offering a welcome injection of light and colour during the darkest month of the year."

Turner is regarded as one of the most influential and innovative of British artists, and the painting was created sometime between August 1819 and February 1820.

The painting was created as part of a set of Italian scenes for his friend and patron Walter Fawkes.

The view Turner chose for the watercolour is unusual – he depicted the city at sunset, looking in a south-easterly direction from just below the top of Monte Mario.

On the right is the dome of St Peter's, just to the right of the centre of the composition is the Castel Sant' Angelo, and further to the left the Campidoglio.

The Via Angelico is the road that cuts across the fields in the foreground and is flanked by smoke from bonfires.

An image of a boy playing pipes to a girl in the forefront completes the scene.

The painting will join the National Galleries' collection of 38 Turner watercolours which were bequeathed in 1899 by English collector Henry Vaughan.

Vaughan was aware of the importance of conserving watercolours, so he specified that his Turners should only be displayed during January.

His wishes have been respected by the galleries and the tradition has now continued for more than 110 years.