VAT Refund Scheme for Museums + Galleries
The VAT refund scheme for museums and galleries was introduced in 2001 and is aimed at supporting the provision of free access to museums and galleries.
The scheme allows certain venues to recover VAT incurred on most goods and services purchased in order to grant free rights of admission to their collections.
As of 16 March 2016 the eligibility criteria for admission to the scheme has been widened. From that date museums and galleries that meet the following conditions can apply:
- Be open to the general public for at least 30 hours per week, without exception
- Offer free entry, without prior appointment
- Hold collections in a purpose built-building
- Display details of free entry and opening hours on their websites
As part of the application process museums and galleries are required to complete a strategic business case, including:
- Proof of Arts Council England Accredited status (or equivalent)
- Past and/or projected visitor figures
- Information on existing and planned education programmes and community engagement work
For more details or help with the application process please contact Alex Millar – VAT consultant. Or fill out our contact form below: