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Acceptance in lieu

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The Acceptance in lieu scheme enables taxpayers to transfer works of art and important heritage objects into public ownership.

Anyone who is liable for the payment of an existing inheritance tax bill can offer an object in part or whole payment of the tax. The scheme is managed by Arts Council England on behalf of Welsh Government. Offers must be approved by the Deputy Minister for Culture, Sport and Tourism.

Benefits for the acquiring museum, gallery or library:

  • the primary benefit is that it receives an important object at no cost
  • objects which may already have been on long-term loan can be acquired
  • objects of local interest can be retained, provided that they meet the criteria of the scheme.

For more information, visit the Arts Council England website (external link).