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VAT refunds to museums and galleries

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The VAT (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2017/905, adds 31 new bodies, and two new museums connected with existing bodies, to the list of museums and galleries entitled to claim refunds of VAT incurred in providing free admission to their collections. Some of the specified dates pre-date the order, and refund claims will be permitted in respect of VAT incurred before 1 November 2017, the date on which the order comes into force.

HMRC consulted on a draft version during March and April 2017.

Issue: 1368
Categories: News