Tomorrow is the last day for responding to the Government's consultation paper on the new scheme for tax incentives for giving art to the nation.

The idea was first raised in the March 2011 budget. The rationale, according to Jeremy Hunt, Secretary of State for Culture, Media and Sport, is that (and I paraphrase the Treasury press release) "With art being so expensive to buy for the nation, we would rather encourage philanthropists to give us art, in return for some tax incentive".

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