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security can be maintained. This arrangement allows for unique collections (such as the contents of country estates) to remain intact and not be dispersed or separated from their associated historic buildings. Other items might be allocated by the minister to a museum or gallery at no cost, particularly where the offerer has requested a specific institution be assigned the item. Other items are advertised to museums who are invited to apply for their allocation. In cases where the value of an item exceeds the tax settled the institution receiving the item will pay the difference to the offerer.
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scientific or local significance, either individually or collectively, or associated with a building in public ownership, such as a
National Trust property, which will be expected to have public access for at least 100 days each year". Different rules apply to manuscripts and archive material which must have "an especially close association with our history and national life", "especial artistic or art-historical importance", "especial importance for the study of some particular branch of art, learning or history" or "an especially close association with a particular historic setting".
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for the
National Trust by the late 20th century the scheme was becoming known more for accepting works of art and archival material for national, regional and local collections. This is due to a decline in inheritance tax levels from 75% in 1975 to 40% by 1988, rising artwork prices and more effective tax arrangements made by the owners of large, historic houses. Since 1984 only one country house has been given to the nation through the Acceptance in lieu scheme, this being
70:. The scheme has brought many houses, works of art and other collections into publicly accessible institutions when they would otherwise have gone to auction. In April 2013 the Cultural Gifts Scheme was started which allows taxpayers to make a donation of art in return for a credit on income tax, capital gains tax or corporation tax. The Cultural Gifts Scheme is also administered by Arts Council England and is reported jointly with the Acceptance in Lieu scheme.
22:
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90:(later known as estate duty, capital transfer tax and inheritance tax) being levied on the wealthy in the late 19th century many were forced to sell off their large country houses and estates to pay for their tax liabilities. This often resulted in unique family collections of antiques and works of art being lost and dispersed. The 1896
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Due to certain tax benefits an item offered under the
Acceptance in Lieu scheme is worth 17% more to the offerer than if the item was sold at public auction. This makes the scheme a particularly attractive alternative and has been described by the government as "the most important means of acquiring
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provided a guaranteed allocation of £10 million a year (later increased to the present level of £20 million) from the
Treasury reserves to make up the tax revenue shortfall arising from objects received for the nation. Having originally been associated mainly with the acquisition of country estates
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which was allocated to the
National Trust in 2009. The scheme continues to provide a valuable means of preserving national treasures and has provided objects worth £140 million to public collections in the five years following 2006. Though the National Trust is still a large recipient of assets,
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The current legislation under which the scheme is established is
Section 230 of the Inheritance Tax Act 1984. The scheme applies to works of art, manuscripts, heritage objects and historic documents. In addition items must be in an acceptable condition and of "particular historical, artistic,
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Act of 1937 and the
Finance Act of 1953, which allowed for the contents of houses to be transferred also. The years after World War II saw a large number of houses given to the nation in this manner and brought into the custody of the National Trust. A minor scandal erupted in 1977 when the
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Once accepted any items currently associated with buildings in public ownership are allowed to remain there, provided public access is available. If they are associated with a private building they may be granted to a public museum but lent back to the house-owner providing public access and
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provided the advising panel. The panel assesses the open market value of an item and passes this to the minister who makes the final decision whether to accept it or not. The panel aims to provide an assessment of value that is fair to the offerer and the tax-payer.
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important works of art and cultural objects for public ownership". Some criticism of the scheme has focussed on its failure to provide for settlement of "everyday" taxes such as income tax such as occurs in France, Ireland and
Australia.
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receiving more than £21 million worth in 2000–10, objects are allocated to a wide variety of institutions of all levels across the country and there are few major public collections that have not received a donation from the scheme.
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house in lieu of £2 million of inheritance tax, seeing it instead sold at public auction for £6.25 million and enter private hands. As a result, new guidelines for the scheme were introduced by the 1980 National
Heritage Act.
117:'s insistence that any shortfall in tax caused by the scheme was made up by reductions in the budget of a government department. The government made it easier for country estates to be given to the nation in the
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of 1909 but had its roots in similar schemes dating to the late 19th century. It has developed from the early years, when it was used mainly as a means for the aristocracy to dispose of country estates to the
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or the relevant ministers in the devolved
Scottish and Welsh governments (where applicable). The minister is advised on the acquisition of an item by a panel of experts from
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58:, to the modern day, when it is more associated with the transfer of works of art, antiquities and archive material to museums. The scheme is administered by
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debts can be written off in exchange for the acquisition of objects of national importance. It was originally established by Chancellor of the Exchequer
82:
Graph of tax settlement values (red), total object values (blue) and number of cases (green), 2001–16. Includes Cultural Gifts Scheme objects since 2013
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sought to limit the damage by exempting nationally important works of art from taxation and was strengthened by the 1903 establishment of the
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of 1909, with its increased land and estate taxes, would have worsened matters. However Lloyd George made a provision in the
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which sought to acquire important paintings for the nation. Houses and collections continued to be sold however and
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for the creation of the Acceptance in Lieu scheme to allow land to be given to the nation in lieu of Estate Duty.
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The scheme was little used in its early years owing to the disruption of the First World War and the
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as a means for the wealthy to pay the increased estate taxes imposed by his
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244:"Acceptance in lieu : recent acquisitions of British museums"
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advises on manuscripts). Until its abolition in October 2011 the
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in most cases (the Historical Manuscripts Commissioner at
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was acquired by the government through the scheme in 2009
472:. Museums, Libraries and Archives Council. Archived from
417:. Museums, Libraries and Archives Council. Archived from
351:. Museums, Libraries and Archives Council. Archived from
380:"Memorandum submitted by the Acceptance in Lieu Panel"
41:(AiL) is a provision in British tax law under which
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161:Secretary of State for Culture, Media and Sport
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498:. Arts Council England. Archived from
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122:Treasury refused to accept the late
415:"Acceptance in Lieu Guidance Notes"
349:"Acceptance in Lieu Report 2009/10"
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521:Hall, Michael (11 December 2008).
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523:"Thoughts on Acceptance in Lieu"
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568:Taxation in the United Kingdom
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16:Provision in British tax law
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201:Courtauld Institute of Art
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294:"Cultural Gifts Scheme"
27:The Proscribed Royalist
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533:blog). Archived from
296:. Museums Association
220:was allocated to the
169:The National Archives
136:Minister for the Arts
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537:on 28 September 2011
496:"Acceptance in Lieu"
470:"Acceptance in Lieu"
441:"Acceptance in Lieu"
272:"Acceptance in Lieu"
165:Arts Council England
60:Arts Council England
32:John Everett Millais
443:. National Archives
421:on 23 November 2011
355:on 23 November 2011
144:Seaton Delaval Hall
502:on 20 October 2011
476:on 15 October 2011
382:. House of Commons
100:David Lloyd George
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557:Categories
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506:6 November
480:5 November
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359:5 November
278:5 November
253:5 November
230:References
88:Death Duty
214:Titian's
197:The Dream
151:Procedure
128:Mentmore
115:Treasury
224:in 2003
74:History
66:of the
543:2011
527:Muse
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