Region

Tax-exempt heritage in Scotland (North)

44 pre-eminent items the public has a right to see — 10 artworks & collections and 34 houses, land & contents.

Under the conditional exemption scheme, these Scotland (North) treasures are kept in private hands free of inheritance tax in exchange for public access. Open an entry for its access arrangements and a ready-drafted request, or filter the live register and map for Scotland (North).

How to arrange a visit · How the scheme works