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Museum and galleries VAT refund scheme

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HMRC is consulting on draft regulations which will update the VAT (Refund of Tax to Museums and Galleries) Order, SI 2001/2879. The 2021 Order allows eligible institutions to recover VAT (under VATA 1994 s 33A) attributable to the provision of free admission to museums and galleries they operate.

The list of qualifying bodies and museums and galleries for the purpose of s 33A will be updated, to remove certain bodies and add 24 institutions.

Issue: 1657
Categories: News