Donation of heritage items

Making a donation

To make a donation, you must complete an application form.

On the form you must include your value of the heritage item or collection of items, and the body you want to donate the item to.

A selection committee, made up of representatives from the approved bodies, will decide if the heritage item meets the requirements. If they decide the item is suitable for donation, they will ask Revenue to determine its market value.

Next: Valuing the heritage item