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Royal Hospital Kilmainham
Dublin 8, D08 FW31, Ireland
Phone +353 1 6129900

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AboutCollection Donations

IMMA connects audiences and art, providing an extraordinary space where contemporary life and contemporary art connect, challenge and inspire one another. We share, develop and conserve the Irish National Collection of Modern and Contemporary Art for now and for the future.

Collection Donations

Donations of artworks, and other assets, are an important and valuable way to support IMMA, and the National Collection.

Donations of artworks are considered in line with our acquisitions policy by the Head of Collections in discussion with the Collections and Acquisitions Committee. All donations must be approved by this committee.

If you are considering donating a work to IMMA please contact Christina Kennedy, Senior Curator: Head of Collections to discuss further. You can contact Christina via email to [email protected] or telephone to + 353 1 612 9907

You will find guidelines below on tax incentives to donate work to IMMA. These are included for informational purposes only, and are not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.


Payment of Tax by Donations of Heritage Items

Section 1003, Taxes Consolidation Act 1997

The donation of a work of art to IMMA can be used to settle a tax liability. Such donations can be used to pay income tax, capital gains tax, gift / inheritance tax or corporation tax.

Heritage items include any kind of cultural item, for example paintings, manuscripts, books and any collection of cultural items which is determined by a Selection Committee to be :

  • An outstanding example of its type
  • Pre-eminent in its class
  • The export from / import into Ireland would diminish / enhance Ireland’s cultural heritage
  • Is valued at not less than €150,000 (total annual limit €6m)
  • Is suitable for acquisition by IMMA

Note: The 2009 budget now offers 80% of the value of donated artwork against tax.

How to claim relief

  • Request the Selection Committee to make a determination under above criteria (form available from Department of Arts, Sports and Tourism)
    Selection Committee requests the Revenue Commissioners to value the item(s) and this value represents the amount which can be set against a taxpayers tax liabilities
  • Museum will issue a certificate to the donor (copy to Revenue) certifying receipt of the gift and transfer of ownership
  • Donation must happen within one calendar year

Sale of Works of Art Loaned for Display

Section 606, Taxes Consolidation Act, 1997

Section 606 provides an exemption from Capital Gains Tax on the sale of Works of Art by a taxpayer which have been on public display for 10 years. The disposal can be to any purchaser, that is not just to a gallery or museum. It can apply to non-Irish items as well as Irish items of Art.

If the taxpayer disposes of a work of art which meets the criteria below, no capital gains tax (currently 25%) arises.

This applies to Works of Art including pictures, sculptures and prints which,

  • In the opinion of the Revenue Commissioners have a market value of not less than €31,740 (the Revenue may consult experts)
  • Are included in / the subject of a display to which the public has reasonable access
  • Must be on loan for 10 years in a gallery / museum approved by the Revenue Commissioners (The Irish Museum of Modern Art is approved)

How to claim relief

  • Typically the taxpayer approaches the Museum
  • The Museum’s Acquisition Committee take a decision on the suitability of the work in the context of the Museum’s growing Collection
  • IMMA provides a letter of confirmation that the criteria has been complied with


Gift / Inheritance Tax

Section 77, Capital Acquisitions Tax Consolidation Act 2003

Section 77 provides a Capital Acquisitions Tax (CAT) exemption for certain heritage property items which are included in a gift or an inheritance. The relief is available provided that the item(s) is made available for viewing to the public (not necessarily in a museum or gallery) and is not sold for 6 years after the gift / inheritance is made.

A Gift / Inheritance tax liability (currently 20%) arising on receipt of the heritage object can be eliminated if the criteria below are met.

The relief applies to heritage objects which includes pictures, prints and books

  • Which appear to the Revenue Commissioners to be of national, scientific, historic or artistic interest
  • Are kept permanently in the State (except for temporary absences authorised by Revenue)
  • Where reasonable viewing facilities are allowed to the public, recognised bodies / associations of persons

How to claim relief

  • The recipient / beneficiary claims on self-assessment CAT form
  • Include details and valuation of item(s)
  • Details of viewing facilities (hours, address)

Relief is clawed back if the item is sold within 10 years (unless by private treaty to certain galleries, museums and other institutions).

Important Notice


We would like to advise our visitors that our Main Reception area is closed for renovation from 22 April until mid-June.  A temporary reception is open on the ground floor next to the original main entrance. While we prepare to open our next exhibition Hilary Heron: A Retrospective on 24 May, there are two exhibitions to see Derry Film & Video Workshop and Self: Determination: Artists Commissions. IMMA’s gardens and café are open to the public.