Acceptance in Lieu: Items for Allocation

Once an object has been accepted in lieu, it is allocated by the Minister to a suitable museum or gallery. MLA's AIL Panel provides the Minister with advice on the allocation of all objects, other than manuscripts, which have been accepted in lieu. (In the case of manuscripts, allocation recommendations are made by the Historical Manuscripts Commissioner at The National Archives.) Where an offer has been made with a condition that it be allocated to a particular institution and the Minister has agreed to the allocation, the object is immediately transferred to that institution as soon as the offer is completed.

Where an offer is made with a wish as to allocation, or with neither a wish nor a condition, the item is advertised on this page and applications for allocation are invited.

In making a case for allocation the applicant should address first and foremost the issue of how the public will be given access to the item. Where it is consistent with the conservation requirements of the object, the normal expectation is for open public display. How the item would fit in with the existing collection of the applicant should also be considered, along with its use in their educational programme.

MLA strongly encourages museums and galleries which have not previously received an object accepted in lieu to consider making applications, especially where the item has been accepted without a wish as to allocation.

Current Items

The following items have been accepted in lieu of tax and are available to museums and galleries in the UK. Where a wish has been expressed concerning allocation, details are provided.

There are curently no items available for allocation.

Applications for allocation should be sent by the closing date to:

Gerry McQuillan
Acquisition, Export and Loans Unit
MLA
Victoria House
Southampton Row
LONDON WC1B 4EA
Tel: 020 7273 1456
email: gerry.mcquillan@mla.gov.uk