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VAT refunds for museums and galleries: consultation

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HMRC is consulting on proposed routine changes to the list of bodies entitled under VATA 1984 s 33A to to claim a refund of VAT, incurred by them, that is attributable to the provision of free admission to specified museums and galleries.

The proposed amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order, SI 2001/2879, include the removal of establishments that charge for admission or have closed.

The consultation is not an invitation for institutions to be added to the list – its purpose is to establish that HMRC has the correct details. Comments are invited by 19 October 2012.

Categories: News , Indirect taxes , VAT