Funding the Architectural Heritage: a Guide to Policies and Examples
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Funding the architectural heritage: a guide to policies and examples Robert Pickard Council of Europe Publishing French edition: Financement du patrimoine architectural: analyse des politiques et des pratiques (forthcoming) The opinions expressed in this work are the responsibility of the author and do not necessarily reflect the official policy of the Council of Europe. All rights reserved. No part of this publication may be translated, reproduced or transmitted, in any form or by any means, electronic (CD-Rom, Internet, etc.) or mechanical, including photocopying, recording or any information storage or retrieval system, without prior permission in writing from the Public Information and Publications Division, Directorate of Communication (F-67075 Strasbourg Cedex or [email protected]). Cover design: Document and Publications Production Department, Council of Europe Illustrations: Robert Pickard Council of Europe Publishing F-67075 Strasbourg Cedex http://book.coe.int ISBN 978-92-871-6498-8 © Council of Europe, 2009 Printed at the Council of Europe Contents Acknowledgements......................................................................9 1. Architectural heritage funding issues...................................11 1.0. Introduction ....................................................................11 1.1. The heritage-funding problem .........................................12 1.2. Programmes and strategies, and the use of official incentives for the preservation and enhancement of old buildings and areas................................................13 1.3. Raising consciousness......................................................14 1.4. Council of Europe advice on funding and fi scal measures 15 i. Administrative measures ....................................... 17 ii. Intervention measures........................................... 17 iii. Financial measures ................................................ 18 iv. Specific measures to promote sponsorship ............ 19 1.5. Forms of action and fi nancial assistance.......................... 20 2. Alternative revenue-raising methods.................................. 21 2.0. Introduction ................................................................... 21 2.1. Charitable trusts............................................................. 22 2.1.1. Example: The National Trust, United Kingdom.... 24 2.1.2. Example: The Architectural Heritage Fund supporting Building Preservation Trusts, United Kingdom ................................................ 24 2.1.3. Example: Heritage Canada Foundation............... 29 2.1.4. Example: Ontario Heritage Trust, Canada ........... 30 2.2. Heritage foundations...................................................... 31 2.2.1. Foundations in France........................................ 31 2.2.2. Foundations in Belgium ..................................... 34 2.2.3. Foundations in the Netherlands ......................... 34 2.2.4. Foundations in Germany.................................... 36 3 2.2.5. Example: The National Foundation for Architectural Heritage Protection (Deutsche Stiftung Denkmalschutz: DSD) ........... 36 2.3. Limited liability companies.............................................. 38 2.3.1. Example: Building Preservation Trusts................. 38 2.3.2. Example: Stadsherstel Amsterdam NV (The Amsterdam Restoration Company) ............. 39 2.3.3. Example: Brandenburgische Schlösser GmbH ..... 42 2.4. Revolving funds.............................................................. 43 2.4.1. Example: The Architectural Heritage Fund and Building Preservation Trusts......................... 44 2.4.2. Example: National Restauratiefonds, Netherlands ....................................................... 45 2.4.3. Revolving funds in the USA................................ 46 2.4.4. Example: Preservation North Carolina................. 47 2.4.5. Example: New York Landmarks Conservancy Historic Properties Fund ..................................... 48 2.5. Easement donations, endowment funds and tax relief .... 49 2.6. Public authority bonds.................................................... 51 2.7. Lotteries ......................................................................... 52 2.7.1. Example: The National Lottery: Heritage Lottery Fund, United Kingdom............. 52 2.8. Concession agreements.................................................. 54 2.9. Monument annuities ...................................................... 55 2.10. Transfer of development rights ....................................... 59 2.11. Enabling development.................................................... 63 2.12. International and pan-European organisations................ 65 2.12.1. World Monuments Fund.................................... 65 2.12.2. Getty Foundation............................................... 67 i. Planning grants..................................................... 68 ii. Implementation grants.......................................... 68 2.12.3. Europa Nostra.................................................... 68 4 2.12.4. European Union................................................. 69 i. Transnational funds.............................................. 69 ii. Structural funds .................................................... 70 iii. Pre-accession aid................................................... 71 2.12.5. Council of Europe Development Bank (CEB) ....... 72 2.12.6. The World Bank................................................. 72 2.12.7. The Aga Khan Trust for Culture.......................... 75 3. Grant-aided subsidies ........................................................... 77 3.0. Introduction ................................................................... 77 3.1. Grant-aid programmes ................................................... 77 3.2. Administration and assessment criteria for grants ........... 78 3.2.1. Administrative process ....................................... 79 3.2.2. Projects and activities eligible for assistance ....... 79 3.2.3. Duration and phasing of assistance.................... 80 3.2.4. Matching fund requirements and other obligations......................................... 80 3.2.5. Weighting assigned to other criteria in making awards .............................................................. 81 3.2.6. Monitoring and review process to determine performance...................................................... 82 3.2.7. Conditions ......................................................... 82 3.3. Examples of grant programmes utilised in different countries ...................................................... 82 3.3.1. Denmark ........................................................... 83 i. Individual buildings .............................................. 83 ii. Urban areas ......................................................... 84 3.3.2. Belgium ............................................................. 86 3.3.3. England............................................................. 89 i. Historic buildings ................................................. 89 ii. Historic areas ....................................................... 91 3.3.4. France ............................................................... 96 i. Historic monuments............................................. 96 ii. Protected areas .................................................... 97 5 3.3.5. Germany ..........................................................100 i. Grant-aided building funding programmes ......... 101 ii. Grant-aided heritage funding programmes ......... 101 3.3.6. Netherlands ......................................................102 i. Restoration grants............................................... 102 ii. Maintenance grants ............................................ 103 iii. Subsidies for country houses ............................... 103 iv. Other grants ....................................................... 104 3.3.7. United States of America (USA).........................104 4. Loan and credit facilities......................................................105 4.0. Introduction ..................................................................105 4.1. Denmark .......................................................................106 4.2. Netherlands...................................................................107 4.3. United Kingdom............................................................107 4.4. USA...............................................................................108 5. Fiscal measures to benefit heritage conservation .............111 5.0. Introduction ..................................................................111 5.1. Forms of tax incentives ..................................................112 5.1.1. Income tax incentives........................................112 5.2. Income tax cost-deduction systems................................113 5.2.1. Belgium ............................................................113 5.2.2. Denmark ..........................................................113 5.2.3. France ..............................................................115 5.2.4. Germany ..........................................................117 i. Properties not generating income (and the owner does not live in the building) ...... 118 ii. Properties not generating income (the property is owner-occupied)......................... 118 iii. Properties generating income (e.g. from entrance fees)....................................