Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001

This consultation sets out the draft legislation that amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001, by removing the names of bodies that are no longer eligible to be part of the refund scheme, adding the names of bodies that are newly admitted to the scheme and amendments to the details of existing members.

In support of the arts and culture sector and to incentivise museums and galleries to offer free entry to their permanent collection, the government added the Refund Scheme for museums and galleries to the VAT Act 1994, under section 33A, which allows for eligible institutions to recover VAT.

The amendment to the legislation is an administrative process required to ensure the information on the order is up-to-date, relevant and prevents undue delay in eligible institutions recovering VAT

The VAT Notice 998: VAT Refund Scheme for museums and galleries sets out in further detail the eligibility criteria for admission on to the scheme and those that are currently on the Order.

We welcome views, from the museums and galleries that are affected by the Order, on whether the proposed details in the draft legislation are correct.

While considering your response, you may also like to read the draft Tax Information and Impact Note below.

Any responses to or queries about this consultation should be sent by email to s33avat.museumsandgalleriesconsultation@hmrc.gov.uk.