UK HMRC Museums and Galleries VAT


On Mar. 25, UK HMRC proposed updates to tax refund regulations.


  • UK HMRC issued consultation on proposed legislative changes in Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001
  • Follows UK HMRC Jul. 2023, issued paper on changes to tax reliefs, see #179759.
  • Follows UK Treasury Mar. 2024 Chancellor delivered Spring Budget 2024, see #203265
  • Summary
  • Draft order removes names of bodies no longer eligible for the refund scheme, adds names of those newly admitted, and makes amendments to existing member details.
  • Museum and gallery refund scheme was added to VAT Act 1994, under section 33A.
  • Allows eligible institutions to recover VAT, to support the arts and culture sector and incentivize museums and galleries to offer free entry to permanent collections.
  • Legislative amendment is an administrative process to ensure order information is up-to-date, relevant and prevents delays in eligible institutions recovering VAT.
  • VAT notice 998 VAT Refund Scheme for museums and galleries details eligibility criteria and those currently on the order; the consultation seeks views from affected museums and galleries on whether the proposed details in draft legislation are correct.
  • Effectiveness
  • Comments are invited until Apr. 19, 2024.

Regulators UK HMRC
Entity Types Auditor; Corp
Reference CP, PR, 3/25/2024; Ntc 998; VATA 1994 (UK)
Functions Accounting; Financial; Legal; Reporting; Tax
Countries United Kingdom
Category Central Government
State
Products Corporate
Regions EMEA
Rule Type Proposed
Rule Date 3/25/2024
Effective Date 4/19/2024
Rule Id 206114
Linked to N/A
Reg. Last Update 3/25/2024
Report Section UK

Last substantive update on 03/28/2024