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:

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