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VAT refund scheme for museums and galleries

VAT refund scheme for museums and galleries VALUE ADDED TAX

The rules for the VAT refund scheme for museums and galleries is contained within Section 33A of the VAT Act 1994 and is drafted to seek to ensure that qualifying bodies providing free admission are not adversely affected in so doing. The rules seek to refund the VAT incurred on goods and services purchased by a museum or gallery in order to provide free access to collections.

HMRC’s VAT Notice 998 entitled VAT Refund Scheme for national museums and galleries applies only to those National museums or galleries that offer free admission to the public and which are eligible for refunds of VAT under the museums and galleries VAT refund scheme. A new measure will allow for the admittance of 29 additional institutions to the scheme from 1 June 2017.

The museums and galleries are entitled to offer other activities that in their own right are business activities, for example, catering, sales of books and gifts and exhibitions for which there is a charge.

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