Commentary

998 VAT Refund Scheme for national museums and galleries

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

998 VAT Refund Scheme for national museums and galleries

Part V8 HMRC Notices | Commentary

998
VAT Refund Scheme for national museums and galleries

18 November 2020

This notice cancels and replaces Notice 998 (November 2017). Details of any changes to the previous version can be found in paragraph 1.2.

This notice explains the VAT rules that apply to those museums and galleries that are eligible for refunds of VAT under section 33A of the VAT Act 1994 and which are listed in the “VAT (Refund of Tax to Museums and Galleries) Order”.

1 Overview

Main narrative treatment—V5.162A.

1.1 Information in this notice

This notice applies to those museums or galleries that offer free admission to the public and which are eligible for refunds of VAT under the museums and galleries VAT refund scheme. Eligible bodies are listed Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001. This is reproduced in the annex to this notice.

The notice assumes a working knowledge of basic VAT principles, as outlined in Notice 700 “The VAT Guide”.

1.2 What's changed

The list of qualifying museums and galleries has been updated.

1.3 Who should read this notice

Museums and galleries eligible for the national museums and galleries VAT refund scheme.

1.4 The law this notice relates to

The legal provisions concerning this scheme can be found at—

  1.  

    •     VATA 1994 s 33A, which details the workings of the scheme, and

  2.  

    •     VAT (Refund of Tax to Museums and Galleries) Order 2001 (SI 2001/2879) which lists those museums and galleries eligible for the scheme, and the date from which they became so eligible. See paragraph 1.5.

1.5 What is the position for

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial