INCENTIVE SCHEMES: PUBLIC ART TAX INCENTIVE SCHEME (PATIS)
(A)Objective
Recognising that art and heritage are an integral part of a vibrant culture,
the
Public Art Tax Incentive Scheme (PATIS) encourages more private
organisations and individuals to participate in the areas of donating,
commissioning, displaying and maintaining public art. Public display of
artworks helps connect Singaporeans to their heritage, brighten our cityscape,
enliven our environment and bring creativity into the lives of Singaporeans.
Under this scheme, the definition of public art is any two-dimensional
or three-dimensional works, with artistic and/or heritage merits. The
artwork can be a freestanding installation or integrated into a building
façade. Artworks that can be easily removed (e.g. paintings, topiary)
will not be considered under this scheme. It must be located within a
publicly accessible or publicly visible area.
Such places include:
Through-block links (Pedestrian links that continue right through
a building) with 24hr public access;
Publicly accessible malls;
Underground Pedestrian Network connected to MRT/RTS (Rapid Transit
System) stations, opened during the operating hours of the station;
Circulation areas of public transport system, with mass commuter traffic;
and
Lobby spaces of commercial developments, open to the public from 7
am to 10 pm.
No fee shall be levied for the appreciation of the public art.
(B) Administration
PATIS is a tax incentive scheme, administered by the
National
Heritage Board (NHB), with the support of an appraisal committee,
the
Public
Art Appraisal Committee (PAAC).
(C) Tax Deduction
Under PATIS, double tax deduction are given for the following:-
(i) Donate Public Art
A donor (individual or corporate) who donates public art or donates cash
for the commissioning of an artwork to an approved recipient is eligible
for
double
tax deduction on the appraised value of the artwork.
(ii) Adopt Public Art
Existing public art belonging to the state and those of the approved recipients
are available for adoption by individuals or corporations. The adopters
shall pay for the maintenance of the public art and double tax deduction
will be granted on the amount.
(iii) Display Public Art
An individual or corporation can display public art he/it owns. Double
tax deduction will be granted on the initial installation cost of the
artwork, as well as the maintenance cost incurred.
DONATE PUBLIC ART
A donor (individual or corporate) who donates public art or donates cash
for the commissioning of a public artwork to an approved recipient is
eligible for double tax deduction on the appraised value of the artwork.
Currently, there are 7 approved recipients under the
Public Art Tax
Incentive Scheme:
(1) Asian Civilisations
Museum
(2) Singapore Art Museum
(3) National Museum
of Singapore
(4) National Environment
Agency
(5) Public Utilities
Board
(6) National Parks Board
(7) Jurong Town Corporation
However, a donor may donate to any public agency* as it may
apply to be an approved recipient if it would like to accept
the donation of public art. This will encourage more public agencies to
play a part in the public display of artworks to enliven our environment.
To apply to be an approved recipient, kindly click
here.
To make a donation:
An interested donor should approach his/hers/its identified approved recipient
on the intended donation of public art.
Any interested donor who has yet to identify a suitable recipient, or
would like to donate to an agency that is yet an approved recipient, can
approach NHB. NHB will facilitate the matching of the donor to a suitable
recipient, and if applicable, the granting of its approved recipient status.
The following conditions are to be satisfied to qualify for the
double
tax deduction:
1. If the public art is to be specially commissioned and donated to the
approved recipient, the concept, design, size and material of the public
art must first be approved by
PAAC;
or
2. If the public art to be donated is a piece of finished work, it will
also be evaluated by PAAC to determine if it can be accepted by the approved
recipient under the PATIS.
3. The public art may be sited at the premises of the approved recipient,
state land (subject to approval) or at a privately-owned site with the
agreement of the site owner. In the latter case, the approved recipient
should sign an agreement with the private site owner on the terms and
conditions governing the display. All sites must be endorsed by
PAAC.
*
A public agency is defined to be a government ministry/department,
organ of state, statutory board or arts, heritage or cultural institution
incorporated as company limited by guarantee with subscribing members
and Board of Directors appointed by Minister/Permanent Secretary of a
ministry. Any institution incorporated as a company limited by guarantee
but not having its primary nature in arts, heritage or cultural can also
be considered, if it can show that a significant part of its organisation
is devoted to arts, heritage or culture.
ADOPT PUBLIC ART
A donor (individual or corporate) who adopts public art is entitled to
double tax deduction on the approved maintenance cost of the artwork.
In addition, adopters may be acknowledged.
Public Art for Adoption:
(1) Public art donated to approved recipients under PATIS.
(2) Public art belonging to the State.
To adopt public art:
Interested adopter who has identified public art for adoption shall make
an application to
NHB.
The following conditions are to be satisfied to qualify for the double
tax deduction:
1. A comprehensive overall maintenance programme**, with the cost involved,
should be worked out for each adopted artwork. Cost incurred to conduct
a technical survey to determine the programme is considered as part of
the maintenance cost.
2. The maintenance programme for the public art must be endorsed by NHB/PAAC.
3. The cost to maintain the adopted public art, in accordance to the endorsed
programme, should be budgeted in block of five years.
4. Once the maintenance programme and cost are approved, the donation
shall be made through NHB, which will in turn be channeled to the approved
recipients, or the relevant agencies for state-owned public art, for use
in the maintenance of the artworks.
A public artwork can be jointly adopted by different organisations/persons.
**
A comprehensive maintenance programme refers to one that is drawn
up by a qualified person, i.e. conservator, artist, architect, to advise
on how the artwork should be cared for, e.g. how to clean it, when to
apply conservation processes etc.
DISPLAY PUBLIC ART
A private individual or organisation who/which owns artworks suitable
for public display can be granted double tax deduction for the initial
installation cost of the artworks, and the subsequent maintenance cost
(incurred annually or periodically) for displaying them in public.
To display private-owned artworks in public:
Any public art owner who is interested in getting double tax deduction
for the installation cost for displaying his/her/its artwork in public
shall apply to NHB.
The owner of an artwork on public display can also apply to
NHB
for
double
tax deduction for the cost incurred in maintaining the artwork.
The following conditions are to be satisfied to qualify for the
double
tax deduction:
1. The artwork to be publicly displayed must be approved by
PAAC.
2. The artwork should be sited at the premises of its owner, site of an
approved recipient or suitable State land (both subject to approval).
All display sites must be endorsed by
PAAC.
3. The artwork owner must undertake to publicly display the artwork for
no less than 10 years, and ensure that the artwork does not fall into
disrepair. The artwork owner should adhere strictly to the minimum period,
failing which the tax deduction will be revoked. At the end of the minimum
display period, the artwork owner has the right to re-site, dispose or
sell the artwork.
4. Only the outright installation cost incurred by the artwork owner is
eligible for double tax deduction. The installation cost***must be endorsed
by NHB/PAAC.
5. Double tax deduction will only be granted upon the submission of proper
documentation to NHB of the installation cost incurred.
6. To be eligible for double tax deduction for the maintenance cost, a
comprehensive overall maintenance programme, with the cost involved, should
be worked out for the displayed artwork. The maintenance programme must
be endorsed by NHB/PAAC.
7. The cost incurred to conduct a technical survey to determine the programme
is considered as part of the maintenance cost and is eligible for double
tax deduction, subject to proper documentation being submitted to
NHB.
8. Each submission to
NHB
for double tax deduction for maintenance cost must be accompanied by proper
documentation. The maintenance work done on the artwork must be according
to the endorsed maintenance programme.
*** Costs incurred that are of a technical/engineering nature are
considered as part of installation cost. Some examples include: (i)
cranage cost directly associated with the artwork "on site" installation;
(ii) site preparation but not limited to construction of the plinth
to receive the artwork, labour associated, builder attendance; (iii)
sculpture or public artwork preparation but not limited to any modification
of the artwork support design. However, if the sculpture/artwork is
not in satisfactory condition for public display, the cost incurred
to repair the artwork cannot be considered as part of installation cost.
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