Donation of heritage items

Overview

If you donate an important national heritage item to an approved body, you can claim a tax credit equal to 80% of its market value.

You can offset the tax credit you are due from the donation against Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT) or Capital Acquisitions Tax (CAT), which could be either Gift Tax or Inheritance Tax.

Next: What is a heritage item?