Resource, The Council for Museums, Archives and Libraries has recently launched its 2000/02 report for the Acceptance in Lieu Scheme (AIL), which enables taxpayers to offer works of art and important heritage objects into public ownership in lieu of inheritance tax. Established in 1910, the AIL scheme has seen museums, galleries, historic houses, archives and libraries throughout the UK receive items settling some £138 million of tax liabilities, with an open market value of approximately £205 million. Resource Chairman, Matthew Evans, has commented that without the scheme the public would not have access to some of the most important objects in UK collections, noting that the latest report details 'the pre-eminent paintings, archives, books and sculptures, to name but a few of the objects, that have been saved for the nation.' According to a press release, the AIL scheme has accepted works of art and archives with a value of approximately £65 million in lieu of tax during the last two years, resulting in major acquisitions for the UK museums, archives and libraries. Items have been allocated throughout the country from Banff in northern Scotland to Truro in Cornwall. The AIL Report 2000/03 is available on the Resource website at;www.resource.gov.uk/action/ail/00ail.asp