Architecture Commons^™

A Review Of Fiscal Measures To Benefit Heritage Conservation, Tracy Pickerill, Rob Pickard

Articles

This research paper explores to use of fiscal incentives for heritage conservation in a range of countries in Western Europe (Belgium, Denmark, France, Germany, Ireland, Italy, Netherlands, Spain and the United Kingdom) and North America (Canada and USA), to see how they are used and how effective they are.

The main incentives are:

• Income tax deductions and credits for costs incurred in heritage conservation activity;
• Income tax credits for the provision of social housing in heritage buildings;
• Property tax exemption, abatement or freeze for heritage buildings;
• Value added (sales) tax concessions or rebates relating to heritage conservation activity;
• Use of …