VAT refund schemes ― museums and galleries

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

VAT refund schemes ― museums and galleries

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note covers the special VAT refund scheme that applies to certain museums and galleries.

For in-depth commentary on the legislation, see De Voil Indirect Tax Service V5.162A.

VAT refund scheme for museums and galleries ― the basics

Museums and galleries which allow members of the public to enter free of charge can apply to join a scheme entitling them to refunds of VAT incurred on costs which would not otherwise be recoverable.

To be eligible for the scheme a museum must meet certain conditions, such as being open to the general public for at least 30 hours per week.

The application process involves obtaining support from one of a set of governmental administrations or departments (eg the Department for Culture, Media and Sport).

Once within the scheme, the museum or gallery may reclaim VAT which is attributable to free admission. This can include (for example) VAT incurred on items and collections on display.

Museums and galleries which can apply to join the scheme

To qualify for the scheme

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  • 27 Oct 2025 12:30

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