The Cultural Gifts Scheme enables UK taxpayers to donate important works of art and other heritage objects to be held for the benefit of the public or the nation. In return, donors will receive a tax reduction based on a set percentage of the value of the object they are donating.
The Department for Culture, Media and Sport (DCMS) have produced detailed practical guidance on how to make an application under the Cultural Gifts Scheme.
An application pack can be found at the end of the DCMS guidance. Applicants who are considering donating archival material may find it helpful to refer to the notes on the presentation of offers of archival material which apply to the Acceptance in Lieu Scheme.
Items accepted under the Cultural Gifts Scheme and available for allocation
All objects accepted under the scheme are allocated by the appropriate Minister to an eligible museum or gallery. Where an offer has been made with a wish that it be allocated to a particular institution and the Minister has agreed to the allocation, the object will be transferred to that institution once the offer is completed.
Arts Council England's Acceptance in Lieu Panel advises the Minister on the allocation of all objects accepted under the Cultural Gifts Scheme. The Panel will seek advice from the Historical Manuscripts Commissioner at The National Archives on the allocation of manuscripts.
Objects donated without a wish to an eligible institution will be advertised on the items for allocation area of this website and applications for allocation are invited.