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Temporary changes to public access rules for coronavirus (COVID-19)

HMRC has updated its guidance on the conditional exemption tax incentive scheme to extend the temporary relaxations made as a result of coronavirus until 1 August 2021. Those changes ensure that heritage properties will not lose their qualifying status under the scheme where they have not been able to meet various conditions because of pandemic restrictions (for example, where a property has closed or delayed reopening in order to follow local authority social distancing guidance). See Capital taxation and tax-exempt heritage assets and A8.301.

Following further updates, from 1 August 2021, HMRC will not consider that a taxpayer has breached the undertaking if they cannot provide reasonable public access to the property when following guidance on social distancing. These temporary adjustments (such as limiting visitor numbers or closing rooms) will be assessed on an individual basis, until 31 March 2022. If some or all of the period during which the property is normally open to the public falls before 1 April 2022, HMRC will not consider that