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VAT refunds to museums and galleries

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The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2020/1167 amends the Schedule to SI 2001/2879 which sets out the bodies that are entitled to claim a refund of VAT under VATA 1994 s 33A on goods and services used in providing free admission to specific museums and galleries they operate.

A number of bodies and museums have been added, while bodies no longer eligible have been removed from the list. The order comes into force on 17 November 2020, although two of the newly added museums will be able to claim for supplies made on or after specified dates in 2017.

Issue: 1508
Categories: News