Guidance

Cultural Gifts Scheme

A scheme for the gifting of cultural objects in exchange for tax reductions

This document provides practical guidance on how to make an application under the Scheme.

If you are thinking of offering to give an object (or collection of objects) to be held for the benefit of the public or the nation, in exchange for a reduction in tax, you should read this document to find out more about the circumstances in which an application will be capable of being accepted.

The scheme is administered by Arts Council England.

Cultural Gifts Scheme Secretariat
Arts Council
21 Bloomsbury Street
London WC1B 3HF

Published 27 January 2015
Last updated 10 May 2024 + show all updates
  1. Updated link to Cultural Gifts Scheme application and guidance.

  2. First published.