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
imgtext

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

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 27 Oct 2025 12:30

Home/ Tolley Tax Guidance/ Value Added Tax / Securing VAT recovery on costs

Popular Articles

Owner-Managed Businesses

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more
Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more
Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more Read more