- VAT Refund Scheme for museums and galleries (VAT Notice 998)
- Museums or galleries offering free admission eligible for refunds under the scheme
- Notice explains VAT rules for eligible museums and galleries
- Eligible bodies listed in the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- Scheme applies to museums and galleries offering free admission to the public
- VAT incurred on goods and services for free admission not normally recoverable
- Government may reimburse irrecoverable VAT under certain circumstances
- Bodies eligible for refunds listed in the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- Scheme introduced in 2001 to support free access to museums and galleries
- Eligible museums and galleries can claim back VAT on goods and services for free admission
Source: gov.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.
