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| Home CEWAP Mark Thomas 18:30 Club GM Food Car Cats Links |
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Scheme Details (IR156) |
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| Here
are the official inland revenue rules for the Conditionally Exempt Works
of Art Scheme as published in Inland Revenue leaflet IR156.
There were some changes made to the rules in the Finance Act of 1998 to try and improve the public access and the publicity of the scheme, but these don't seem to have had much effect yet. These can be found at |
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| IR156 states | ||
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You have a right to see certain tax exempt works of art and other objects which are privately owned. This leaflet tells you more about that right, what you can see, and how. Privately owned works of art and other objects which are broadly part of our national heritage, may get exemption from taxes on capital, including inheritance tax. In return for exemption, the owner must - keep the exempt object in the United Kingdom, - look after it, and - allow the public reasonable access to it. If the owner fails to do any of these things, the exemption is lost, and the owner then has to pay any tax due. |
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| Public access | ||
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| Some tax exempt objects are displayed in museums and houses open to the public. But other objects can only be viewed by appointment, and they are listed on a Register. | ||
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| What is the Register? | ||
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| The Register is a computerised list of tax exempt objects which you can look at to find out what you have a right to see. It gives a description of each object, and the name and address of a contact point. It also gives the broad location, usually the county, where you can normally see the object. The names, addresses and telephone numbers of the places where you can consult the Register are given below. | ||
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| What sort of things can I see? | ||
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A wide variety of things, including: · books and manuscripts |
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| How can I look for specific objects? | ||
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| Because the Register is computerised, you can look up objects in several different ways. For example, you can find out if there are any paintings by an individual artist kept in a particular part of the country by entering the artist's name and the location. Or you can build a list of specific types of object, for example, chairs by Chippendale. | ||
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| How can I arrange to see the listed objects? | ||
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| If you want to see a particular object, you should get in touch with the person shown in the Register as the contact point to arrange to view it. The contact point may be an agent for the owner, for example, a solicitor. As a security precaution, you may be asked for proof of identity. | ||
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| Can I be charged to view something? | ||
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| Yes. The contact point may make a reasonable charge for viewing objects on the Register. | ||
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| Can I photograph the object? | ||
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| Only with the prior agreement of the owner. | ||
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| What is 'reasonable' public access? | ||
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| You have a right to reasonable access to see objects on the Register. What constitutes reasonable access will depend on the facts of each case but in general where the object is on short term loan to a public collection, the contact point must tell you the address or telephone number of the curator of the collection and when the loan will end in other cases, you should either be allowed viewing on the day you choose, or be given the choice of viewing between 1Oam and 4pm on any one of at least three weekdays and two Saturdays or Sundays in the following four weeks. You can, of course, agree with the contact point an alternative viewing arrangement. | ||
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| What if I am not allowed to see a listed object? | ||
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| If you think that the contact point has failed to give reasonable
access, then write to us at the following address giving full details Capital Taxes Office (CTO) Heritage Section Ferrers House P0 Box 38 Castle Meadow Road Nottingham NG2 1BB 0115-974 2490 We will take up the matter with the contact point. |
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| Where can I see the Register? | ||
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You can see the Register either at the following addresses: The Ulster Museum |
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| Can I buy a copy of the Register? | ||
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Yes. You can buy a copy of the computerised Register from the CTO for £10. It is available in either Microsoft Access or ASCII format. You will need Microsoft Windows to run the Access version. You can look up objects using a simple word search facility with the ASCII version of the Register. The Access version has different search facilities. Please send your order to the CTO at the address shown above, saying which version you want. Cheques should be made payable to (in capitals) 'INLAND REVENUE'. |
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