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. The report, now available on the Resource website, details the history behind the scheme and the items that have been acquired since its inception.

http://www.resource.gov.uk/action/ail/00ail.asp