Akademik Veri Yönetim Sistemi
İdare Hukuku ve İdari Yargı Uluslararası Sempozyumu 2023, Balıkesir, Türkiye, 20 - 22 Temmuz 2023, ss.151-156
FINANCING THE PROTECTION OF CULTURAL ASSETS IN THE UK
ABSTRACT
The study aims to explain the financing of the protection of cultural assets in England. Within the scope of the study, public legal entities, charities and their activities, tax exemptions and reductions, and the concept of enabling development will be examined in the financing of the protection of cultural assets in England. In England, three public legal entities have a role in financing the conservation of cultural assets. These are Historic England, the National Heritage Memorial Fund, and the National Heritage Lottery Fund. Historic England is a public body that performs many functions such as advising the government, identifying cultural assets, conducting technical research and consultancy, awarding grants for the conservation of cultural assets, and managing the ownership of cultural assets. The National Heritage Memorial Fund, or National Heritage Memorial Fund, provides financial assistance for protecting and maintaining the UK’s historical monuments and cultural assets. In 1994 the National Heritage Memorial Fund and its trustees were appointed as distributors of the cultural property share of the National Lottery's "Good Causes" Fund. The "Good Causes" Fund of the National National Lottery continues to operate as the National National Lottery Cultural Assets Fund. Both the National Heritage Memorial Fund and the National Lottery Heritage Fund provide large financial grants to preserve cultural assets such as collections, objects, and buildings. The National National Lottery Cultural Property Fund was established in 1994 as a result of insufficient public funding of cultural property. The Fund aims to protect cultural assets for future generations. It is a public legal entity, an independent non-ministerial public institution. It is accountable to Parliament through the Ministry of Digital, Culture, Media and Sport. The Fund assists groups and organizations with projects aimed at preserving and developing cultural heritage. These projects include the maintenance and conservation of historic buildings, the repair of historic churches, and the restoration of historic landscapes and national parks. In the UK, various charitable organizations are dedicated to the development of cultural assets. According to the Charities Act in England, one of the purposes of these organizations can be the development of cultural assets. The term "cultural heritage" refers to assets that are considered important for the local or national history of the country or traditions passed on to the next generation. Charities that operate for the development of cultural assets include charities that aim to preserve historic buildings or sites. Charities in the UK are quite diverse. Some of them specialize in particular areas. For example, the Church Conservation Trust deals with the maintenance and repair of historic churches, while the Historic Houses Association undertakes the maintenance of 1500 privately owned houses, castles, and gardens. English Heritage Trust is another charitable organization. It protects and maintains more than 400 historic buildings, historic sites, and monuments in the National Heritage Collection and state ownership. The Trust operates these cultural assets under a license from Historic England until 2023 and they are open to the public. The National Trust is another registered charity. It operates across England and aims to protect historic and natural places. It maintains around 20,000 listed buildings and protects many more through protective provisions. Despite its charitable status, the Trust has the power under the law to declare certain land inalienable. If the Foundation exercises this power, the land cannot be sold, transferred, or mortgaged. The Architectural Heritage Fund has charitable status and aims to conserve and reuse historic buildings in England. It does this by providing financial assistance through grants, low-interest loans, or advice to projects carried out by building preservation trusts. Building conservation foundations are established for the non-profit purpose of protecting historical buildings and for public benefit. Building preservation foundations repair and maintain buildings that are in poor condition or disrepair and are used for public benefit. Some buildings, land, works of art, and other goods are exempt from inheritance tax and capital gains tax when they are transferred to new owners upon death or when they are given as gifts. To qualify for this exemption, the properties in question must be buildings, parks, or mansions of architectural or historical interest, land of natural beauty or scenic beauty, or land of scientific value, including special areas for the protection of wildlife, trees, and plants, or objects of national scientific, historical or artistic interest connected with historic buildings or of intrinsic value. Enabling zoning saves any cultural property from destruction, ensures the use of the relevant building, and protects the future status of the relevant building through commitment. The concept of enabling zoning originated in England. New construction that would normally be considered contrary to the zoning plans is permitted because the public interest outweighs the harm that would result. If a developer (or a person involved in construction) commits to protecting a cultural asset (such as historic buildings), a building that would otherwise not be permitted is granted planning permission.
Key Words: Funding the Conservation of Cultural Assets, Enabling Development, Building Preservation Trusts, Good Causes Fund, Historic England.