Skip navigation (Access keys)

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

Licensing and reviewing items intended for export

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

> Read more about export controls

Tax incentives

How to save tax on items of cultural property

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

> Read more about tax incentives

Protecting cultural objects

Schemes for the protection of cultural objects

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

> Read more about protecting cultural objects

related links

  • Cultural Property Advice

  • acceptance in lieu

    The Acceptance in Lieu (AIL) Scheme enables taxpayers to transfer important works of art and other 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.

  • Word   RCEWA 2009 membership (Word - 45 Kb)