Allows individuals to transfer items into public ownership while paying Inheritance Tax
We want as many people as possible to be able to enjoy important cultural items and collections. The schemes below help public collections acquire important items for public enjoyment.
Top left to bottom right: 1. Gilbert & George Artists Rooms at RAMM. Photo © Marcus Leith. 2. Centre Stage : Celebrating Theatre In Bristol. Image credit Alice Hendy. 3. Gilbert & George's Artists Room at RAMM Exeter. Photo © Jim Wileman