The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2016

This Order, which comes into force on 1st April 2016, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 S.I. 2001/2879 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled under section 33A of the Value Added Tax Act 1994 (c. 23) to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.