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Published today, the Cultural Gifts Scheme and Acceptance in Lieu Annual Report 2023 details the items - worth over £52 million - recently accepted for the nation through Arts Council England’s Acceptance in Lieu and Cultural Gifts schemes.

A selection of manuscripts by J.R.R. Tolkien and the Spitting Image archive are included among the 48 items which have been allocated to museums, galleries, archives and libraries to inspire generations to come.

Acceptance in Lieu

Acceptance In Lieu allows those who have a bill for Inheritance Tax or one of its earlier forms to pay the tax by transferring important cultural, scientific or historic objects and archives to the nation through allocation to public museums, archives or libraries.

Highlights this year include:

  • Books and manuscripts of C.S. Lewis and J.R.R. Tolkien, collected by the literary executor of C.S. Lewis, Walter Hooper
  • Two volumes of poems by Robert Burns inscribed by the poet
  • Two visually striking sculptures by artist and sculptor Barbara Hepworth.

Cultural Gifts Scheme

The Cultural Gifts Scheme enables UK taxpayers to donate important works of art and other heritage objects to public museums, galleries, libraries and archives to benefit the nation. In return, donors receive a tax reduction based on a set percentage of the value of the item they donate.

Highlights this year include:

  • Original scripts from satirical TV programme Spitting Image
  • Two medicine cabinets known as Frank and Lorna Dunphy as Adam and Eve by Damien Hirst
  • A pot by internationally important ceramicist Magdalene Odundo.

For the first time, the annual report details the impact acquiring an object through the schemes can have on public collections and their audiences. From an absorbing Joseph Wright self-portrait which helped Derby Museum and Art Gallery increase visitor numbers to an 8g meteorite sample becoming a piece of local history for Winchcombe, acquisitions breathe new life into collections, inspire audiences, and help raise the profiles of cultural institutions.

In joint partnership with Art Fund, the Arts Council has launched a new publication, “Everybody is a winner”: A guide to giving (and selling) art and cultural artefacts to UK museums and galleries, to support owners to transfer works of art or cultural artefacts to public collections, highlighting the many benefits of doing so. Alongside Acceptance in Lieu and the Cultural Gift Scheme, the guide details the various initiatives offered by Arts Council England, Art Fund and HM Revenue & Customs (HMRC) that make giving or selling art and cultural artefacts to museums as simple and attractive as possible. To find out more about the guide and the schemes on offer visit Art Fund’s website.

Sir Nicholas Serota, Chair, Arts Council England said: “The astonishing variety of objects accepted for the nation this year will enrich the cultural experience of more people in more places across the UK, from Belfast in Northern Ireland to Canterbury in Kent. It is inspiring to see from this report how past acquisitions have enhanced collections and have had a positive impact on institutions and their audiences. I want to thank the Panel for sharing their expertise to assist the Arts Council in its continuing support for museums.”

Arts and Heritage Minister Lord Parkinson of Whitley Bay said: “I’m thrilled that so many important and fascinating items have been gifted to the nation over the past year, and that people across the UK will be able to continue to study, admire, and be inspired by them.

“From the Spitting Image archive to Robert Burns’s poetry book, this annual report demonstrates brilliantly how the items acquired through the Acceptance in Lieu and Cultural Gift Schemes help to enrich the collections of much-loved museums, galleries, and libraries across the land.”

Michael Clarke CBE, Chair, Acceptance in Lieu, said: “I am delighted that, in the past year, many important items have entered UK collections thanks to Acceptance in Lieu and the Cultural Gifts Scheme. The impact of acquisitions on cultural institutions and their audiences is long-lasting and a cause for celebration.

“This year, we’re looking back and showcasing just a handful of stories of how an acquisition can breathe new life into a collection. This impact would not be possible without the Panel who give their time and knowledge to ensure the nation’s heritage continues to inspire – thank you.”

Read the full report >

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