Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
PDF, 1.24MB, 245 pages
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In order to preserve and protect national heritage for the benefit of the public, the government introduced the ‘Conditional Exemption Tax Incentive Scheme’.
Buildings, land, works of art and other objects that qualify under the scheme are exempt from Inheritance Tax and Capital Gains Tax providing that certain conditions are met.
Published: 27 November 2013
Updated: 15 November 2017
- Guidance on the ‘Conditional Exemption Tax Incentive Scheme’ has been updated.
- The guidance on capital taxation and the national heritage has been updated.
- First published.