Cultural property

Display of ceramics

Cultural property

MLA is involved in an extensive range of work associated with cultural property.

MLA has a dedicated website Cultural Property Advice, which is a guide to buying, selling and collecting art, antiques and antiquities. It is aimed at addressing the needs of the trade, including individual dealers and auction houses, private individuals and museums, archives and libraries.

Export controls

Read about the Export Licensing Scheme and the Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest

Tax incentives

Read about the Acceptance in Lieu and Private Treaty Sales schemes to minimise your tax liability on cultural property

Protecting cultural objects

MLA operates the Government Indemnity Scheme and also provides information on Immunity from Seizure issues

Reviewing Committee

The Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest was established to advise on the...

Related links
acceptance in lieu
The Scheme enables taxpayers to transfer important works of art and heritage objects into public ownership while paying Inheritance Tax.
export licensing
Certain cultural objects more than 50 years of age and valued above specified financial thresholds will require an individual licence for export out of the United Kingdom.
government indemnity
The GIS allows the public access to objects within the UK which might not otherwise be available, by providing borrowers with an alternative to the considerable cost of commercial insurance.
immunity from seizure
Immunity from seizure for cultural objects which are loaned from overseas to temporary public exhibitions in the UK
private treaty sales
Items can be purchased by a Schedule 3 body price which is beneficial to both public purchaser and private vendor under the Private Treaty Sales arrangement.
deaccessioning