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VAT refunds for museums and galleries

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HMRC is consulting on draft regulations which will update the list of museums and galleries (in the Schedule to SI 2001/2879) which are eligible to claim refunds of VAT they incur which is attributable to the provision of free admission. The VAT refund scheme for museums and galleries is set out in VATA 1994 s 33A.

Issue: 1499
Categories: News