Guidance

Cultural Gifts Scheme

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

• From: Department for Culture, Media and Sport
• Published: 27 January 2015
• Last updated: 24 January 2025 — See all updates

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.

Arts Council England
Acceptance in Lieu and Cultural Gift Schemes Team
Floor 2
47 Lever St
Manchester
M1 1FN

Cultural Gifts Scheme application and guidance

Published 27 January 2015

Last updated 24 January 2025 + show all updates

1. 24 January 2025

   Updated address.

2. 10 May 2024

   Updated link to Cultural Gifts Scheme application and guidance.

3. 27 January 2015

   First published.