Tax-exempt heritage assets

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Tax-exempt heritage assets

The Conditional Exemption Tax Incentive Scheme

• Tax-exempt UK heritage assets - introduction
• Visiting or viewing tax-exempt heritage assets
• Difficulties gaining access to tax-exempt heritage assets

New heritage assets and updates

• New tax-exempt heritage assets and updated asset information

Find tax-exempt heritage assets

• Land, buildings and their contents - search
• Works of art - search
• Collections of works of art and other objects - search

• See also
• Detailed guidance - Capital taxation and the National Heritage (PDF, 811KB)
• Inheritance Tax
• Inheritance Tax forms
• English Heritage (Opens new window)