Donations of certain heritage items to a specified national collection can be written off in full against a donor's tax liabilities.

The Finance Bill raises the overall ceiling for such donations to £3 million (€3.8 million) a year from £750,000 (€952,000). Each donation must be worth at least £75,000 and be chosen by a special selection committee made up of the chairman of the Heritage Council and the directors of the main national cultural institutions.