James Sheen, 39, from Wellingborough, Northamptonshire, and Michael Jones, 38, from Oxford, are accused of burgling the 18-carat art installation in an overnight raid in the early hours of 14 September 2019.

Sheen is also charged with transferring criminal property.

Sheen, 35-year-old Fred Doe from Ascot, Berkshire, and Bora Guccuk, 39, from west London, are also charged with one count of conspiracy to transfer criminal property.

All four defendants were granted unconditional bail at Oxford Magistrates' Court on Tuesday and will next appear at Oxford Crown Court on 4 January.

The fully functioning toilet, titled America, was created by Italian artist Maurizio Cattelan and housed in the Oxfordshire country house where Sir Winston Churchill was born.

It was previously on display at New York's Guggenheim Museum in 2016, where visitors could use it while a member of security staff stood guard outside.

The museum also once offered it to US President Donald Trump - who installed golden curtains when he moved into the White House.