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About the scheme

About the scheme

This 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 receive a tax reduction based on a set percentage of the value of the item they donate.

The Acceptance in Lieu Panel advises ministers on all items offered under the scheme and on the allocation of items. The Panel will seek advice from the Historical Manuscripts Commissioner at The National Archives on the allocation of manuscripts offered without a wish.

All items 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 agrees, the item will be transferred to that institution once the offer is completed.

Items offered without a wish as to allocation will be advertised on the items available for allocation page and applications for their allocation will be invited.

Guidance