Heritage 21 is a highly professional firm of cultural built heritage specialists. We provide an all-round approach to the complexities facing urban change and provide the most professional heritage advice to our clients.
Services
Case Studies
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Spectacle Island, NSW -
Residence at 40 Carabella Street, Kirribilli -
University Hall Building – Glebe NSW -
Parramatta Fire Station, Parramatta NSW -
Oatlands House, Oatlands, NSW -
Victoria Barracks, Paddington, NSW -
Residence at 2 Lord Howe Street, Dover Heights -
Lidcombe Post Office, Lidcombe – NSW
Blog
Taxing tourism to pay for cultural built heritage
The World Bank (2010) writes that a good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government’s growth and development strategy. Yet in many countries, tax systems for the tourism sector are characterized by exemption schemes and instruments that generate little revenue and burden business. The three main issues facing policymakers dealing with tourism taxation are: fiscal incentives, sector-specific levies, and value-added tax (VAT). Such policy options are designed to encourage tourism investments while ensuring sustainable revenue collection. A good business environment for tourism is essential to support the industry’s central role in many countries’ development strategies. Investments in the sector, which has significant growth potential and can have important positive spillovers for the economy. Tourism is a complex industry of numerous subsectors. It is challenging to define exactly what constitutes a tourism product and how to tax it; tourism is not a single commodity, but rather a collection of many different goods and services provided by a wide range of suppliers.
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Cultural Built Heritage in Contemporary Society
There is a multiplicity of questions related to heritage management in society today especially for heritage property consultants and cultural heritage advisors. Based on the concept of the ‘social construction of reality’, there has been a shift from a consideration of heritage as a fixed list to a socially open process. The recognition of heritage as ―that which expresses some indefinable but recognizable element which current societies value and wish to pass on to posterity, gives rise to the interaction of different actors (social sectors) based on different values which are conducted through different disciplinary fields (Shalaginova 2012). In the sociological disciplines, culture is seen as a set of values, beliefs and symbols of expression and in anthropology, it is seen as the way of life of a society. In this regard, the conception of heritage as a social process is based on the revaluation by each generation and a conservation methodology to suit the production of future heritage.
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The theory of cultural built heritage
How do we define cultural built heritage? What is culture and what is heritage? Where does the idea of conservation come from and how is it practically applied to current heritage management systems? Heritage studies is yet to have a debate about its theorisation at the global level. Many of the core ideas that shape the field are rooted in the contexts of Europe and the USA and geographically rolled out in normative ways. We need to embark on pluralising how heritage is studied and theoretically framed, in ways that better address the heterogeneous nature of heritage for both the West and the non-West. The themes of modernity, cities and international cultural policy provide evidence of why we need to better position the academic study of heritage in relation to the rapid geo-political and geo-cultural shifts now taking place (Winter, 2014). Tracing the historical roots, or origins of what we understand today as heritage and the associated field of conservation is fraught with problems.
Read MoreTestimonials
Sites with heritage values present great opportunities, however often can be easily derailed if clear, concise and timely advice is not provide at the earliest stages of site planning. I have worked with Heritage 21 over numerous projects across Sydney and have found them to be valuable project partners in the development process.
Vince Hardy
urban planning consultant | cityscapeplanning+projects
DFP Planning has worked with Heritage 21 (previously Rappoport Heritage Consultants) on numerous projects many of which involved complex heritage challenges. We have always found Heritage21 to be proficient heritage specialists whose reports and assessments are detailed and well presented.
Whilst Heritage21 are committed to ensuring the integrity of heritage items and conservation areas is preserved, their professional approach results in a balance between heritage conservation and contemporary development being achieved in all instances.
Ellen Robertshaw
Partner | DFP Planning
Our recent commission completed by your team in November last year highlighted the high quality value that Heritage 21 contribute to our architectural projects.
At that time of the year, not only was the time frame extremely tight and the project initiation of the shortest notice, but the implications of the issues embedded in the project were of enormous import to our client.The successful outcome of that project demonstrated the sharp focus of the Heritage 21 strategic methodologies.
We appreciate the culture of Heritage 21 as we consider it to be underpinned by your company’s broad knowledge base and intellectual integrity. The complexities and challenges presented by heritage projects only enhance the sense of satisfaction when the projects have been successfully delivered. We consider that the input from Heritage 21 contributes significantly to that sense of achievement.We look forward to working with Heritage 21 on many future projects.
Richard Mann
Director | Ecosystem Architecture
Professional Associations
