The Guardian reports on the government scheme to accept items in lieu of tax. Items accepted must be made available to the public for viewing. Included on the list are the following photographic items:
- David Octavius Hill (1802-70) and Robert Adamson (1821-48) 'Calotype Studies', 1846. A rare and highly important album containing a total of 127 photographs comprising 100 calotype photographs by Hill & Adamson. See: http://www.visitukheritage.gov.uk/servlet/com.eds.ir.cto.servlet.CtoDetailServlet?ID=98607
- Ducamp, M: Egypte, Nubie, Palestine et Syrie. Paris: 1852. Folio, mounted albumen prints, contemporary green morocco gilt; and 2 others. (3). See: http://www.visitukheritage.gov.uk/servlet/com.eds.ir.cto.servlet.CtoDetailServlet?ID=94737
- Talbot (H. Fox): The Pencil of Nature, 1844, plates 13-18; Sun Pictures, 23 plates, bound in one volume. See: http://www.visitukheritage.gov.uk/servlet/com.eds.ir.cto.servlet.Ct...
You are entitled to see these items and if you are a UK taxpayer then you are effectively paying for the foregone tax. There may be other items of photography and the full list is searchable here: http://www.hmrc.gov.uk/heritage/visit.htm#1