Certain non-charging, i.e. free admission, national and university museums and galleries may, subject to the usual rules, reclaim VAT which they incurred on most goods and services purchased in order to grant free rights of admission to their collections (VATA 1994, s. 33A, as inserted by FA 2001, s. 98(2); Notice 998).

Before September 2001, if such bodies did not charge for admission, they were not in business for VAT purposes and so could not reclaim VAT incurred on related purchases.

Eligible bodies can claim VAT incurred (VATA 1994, s. 33A(1)(c)).

From 16 March 2016, the eligibility criteria for the scheme is broadened to any museum that:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.