- HMRC guidance for galleries and museums Notice 998 updated
- Notice applies to museums or galleries offering free admission eligible for VAT refunds
- Museums and galleries offering free access are not considered in business for this activity
- Normally, VAT incurred on goods and services for non-business activities is not recoverable
- HMRC will reimburse irrecoverable VAT for museums or galleries named in an Order by HM Treasury.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
