Information on Undertakings
Undertakings in respect of land, buildings and recently exempted works of art can be found in the individual website entries. For works of art exempted some years ago a standard undertaking as described below at Works of art and other objects (exempt in their own right) applies.
Land and buildings and their historically associated contents
The undertakings for land and buildings and their historically associated contents are, broadly speaking, that until the property is disposed of, whether by sale or gift of otherwise, the owner will take steps agreed with the HMRC:
- in the case of scenic, scientific or historic land, to maintain and preserve its character
- in the case of historic buildings, their amenity land and their historically associated contents to maintain, repair and preserve them and to keep the contents at the building with which they are associated
and in either case
- to secure reasonable access to the public and to publicise that access on this website and in a nationally available publication giving details of historic houses, gardens etc open to the public.
The terms of individual undertakings are either included with the entry for the individual property, available on request from the owner or exhibited at the building. The Heritage Advisory Agencies monitor owners’ adherence to these undertakings on behalf of, and in conjunction with, HMRC Capital Taxes.
Works of art and other objects exempt in their own right
The undertakings for these works of art and other objects are, broadly speaking, that until the property is disposed of, whether by sale or gift or otherwise, the owner will take steps agreed with HMRC to:
- keep the property in the United Kingdom (unless its temporary export has been approved by the HMRC which will usually be for public exhibition abroad)
- preserve the property
- provide reasonable access to the public
HMRC Capital Taxes monitors owners’ adherence to these undertakings.
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