Donation of heritage items
What is a heritage item?
A heritage item is any cultural item, including any archaeological item, archive, book, estate record, manuscript or painting. It can also be a collection of these items.
To qualify for this tax credit a heritage item must meet the following criteria:
- It must be an outstanding example of the type of item involved and be pre-eminent in its class.
- To export it from the State would diminish the country's cultural heritage.
- To import it into the State would significantly enhance the country's cultural heritage.
The item must be suitable for acquisition by one of the following approved bodies:
Next: Making a donation