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VAT refund scheme for museums and galleries ― the basics

Museums and galleries which allow members of the public to enter free of charge can apply to join a scheme entitling them to refunds of VAT incurred on costs which would not otherwise be recoverable.

To be eligible for the scheme a museum must meet certain conditions such as being open to the general public for at least 30 hours per week.

The application process involves obtaining support from one of a set of governmental administrations or departments (eg the Department for Culture, Media and Sport).

Once within the scheme, the museum or gallery may reclaim VAT which is attributable to free admission. This can include (for example) VAT incurred on items and collections on display.

The mechanism by which the refund is claimed depends on whether a museum or gallery