VAT Refund Scheme for museums and galleries (VAT Notice 998)
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
1. Overview
1.1 Information in this notice
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’ (as amended).
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 in the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (as amended). This is reproduced in the annex to this notice.
1.2 Who should read this notice
Museums and galleries eligible for the museums and galleries VAT Refund Scheme.
1.3 The law this notice relates to
The legal provisions concerning this scheme can be found at:
- VAT Act 1994, section 33A, which details the workings of the scheme
- 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 — read section 1.4 What the position is for museums and galleries that offer free admission to the public
1.4 What the position is for museums or galleries that offer free admission to the public
Museums and galleries offering free access are not regarded as being engaged in any business in relation to this activity. They may, of course, have other activities that in their own right are business activities, for example, catering, sales of books and gifts and exhibitions for which there is a charge.
Ordinarily, it is not possible to recover the VAT incurred on goods and services purchased to support non-business activities. Thus, VAT incurred in connection with the free admission of the public is not normally recoverable.
In certain circumstances, however, the government will reimburse this otherwise irrecoverable VAT. For this to be the case, the provisions of section 33A of the VAT Act 1994 (enacted on 1 April 2001) must apply, and the museum or gallery must be named in an Order made by HM Treasury.
1.5 What bodies are in section 33A and from when
Bodies eligible to claim refunds of VAT under section 33A are listed in column 1 of the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001.
Details of the specific museums and galleries to which such claims relate are set out in column 2 of the Order.
Museums and galleries are eligible for a refund on or after 1 April 2001 unless column 3 of the Order specifies a later date from which a claim can be made.
As an example:
| Column 1: body | Column 2: relevant museums and galleries | Column 3: effective date if after 1 April 2001 |
|---|---|---|
| A museum | New building | 1 August 2014 |
| — | A museum | — |
| — | Address | — |
| — | Town | — |
| — | County and postcode | — |
1.6 Who can be added to section 33A
Section 33A of the VAT Act 1994 is a VAT Refund Scheme aimed at supporting the provision of free access to museums and galleries. Introduced in 2001, the scheme allows eligible museums and galleries to claim back VAT incurred on most goods and services purchased in order to grant free rights of admission to their collections.
From 16 March 2016 the eligibility criteria for the scheme have been broadened. Applications are no longer restricted to national and university museums and galleries only.
There are strict conditions for inclusion in the section 33A scheme and it is not sufficient that a museum or gallery admits the public free of charge.
Requests to include new bodies in the scheme, or to add a new museum or gallery operated by a body already in the scheme, will be considered. Requests must be fully supported by one of the appropriate following administrations or departments.
These are:
- Department for Culture, Media and Sport
- Welsh Government
- Northern Ireland Assembly
- Scottish Government
- Ministry of Defence
Nominations should be sent in the first instance to the relevant department or administration listed.
The completion of an application does not guarantee admission to the scheme, and the decision on whether to include a museum or gallery in the scheme is ultimately made by ministers.
To be eligible to apply for admission to the scheme museums or galleries must:
- be open to the general public for at least 30 hours per week, without exception
- offer free entry, without prior appointment
- hold collections in a purpose-built building
- display details of free entry and opening hours on the museum website
Newly eligible museums will also be required to complete a strategic business case as part of the application process, including:
- proof of Arts Council England Accredited status (or equivalent)
- past and, or projected visitor figures
- information on existing and planned education programmes and community engagement work
Upon admission to the scheme museums will be required to provide:
- evidence confirming an obligation to providing or continuing to provide free entry
- visitor figures on a bi-annual basis
1.7 How section 33A applies to a library
Section 33A does not extend to libraries. However, the Treasury has extended the scheme to cover permanent collections in the British Library, the National Library of Scotland and the National Library of Wales. This is because these qualify as museum collections. Section 33A does not refund, for example, VAT incurred in relation to the reading rooms. This VAT is subject to the normal rules explained in VAT guide (VAT Notice 700).
1.8 VAT groups and section 33A bodies
Section 33A bodies can form a VAT group if they meet the requirements for VAT group treatment as set out in Group and divisional registration (VAT Notice 700/2). HMRC will grant such requests only if it’s satisfied that you’re not seeking the arrangement for tax avoidance purposes.
1.9 Change in circumstances
The Treasury Order contains your name and the names and addresses of your museums or galleries that are covered by the refund scheme. Advise your sponsor department (read section 1.6 Who can be added to section 33A) if any of those details change, or if you revert to charging for public admission. They in turn will contact HMRC.
2. Definition of ‘free admission’
2.1 What this section is about
This section explains what VAT you can reclaim under the scheme. From the date specified in the Treasury Order, you will be entitled to recover the VAT you incur in relation to ‘free rights of admission’ which would otherwise be non-recoverable.
2.2 Free admission
Admission is free where the public is able to enter a museum or gallery (without pre-booking), view the collections on display and use freely available facilities for no charge. This includes, for example, access to common areas and facilities such as play areas for children, lectures and instructional classes provided for no charge.
2.3 What VAT can be reclaimed under section 33A
You can reclaim VAT incurred on most goods and services you purchase in order to grant ‘free rights of admission’ to your principal collections. This extends to VAT incurred on:
- the supply to you of goods or services
- goods you have imported into the UK
- goods you acquire in Northern Ireland from the EU
2.4 The supply of goods and services
Whether or not you’re registered for VAT, you can get refunds on goods and services you use or intend to use for free admissions only if you:
- place the order
- receive the supply
- receive a tax invoice addressed to you
- pay from your own funds (including funds awarded to you, for example, lottery funds)
2.5 Time limits for claiming VAT
You must make your claim within 4 years of the due date of your VAT Return for the prescribed accounting period in which the VAT became chargeable — but commencing only from the date specified in the Treasury Order naming you.
| Column 1: body | Column 2: relevant museums and galleries | Column 3: effective date if after 1 April 2001 |
|---|---|---|
| A museum | New building | 1 August 2014 |
| — | A museum | — |
| — | Address | — |
| — | Town | — |
| — | County and postcode | — |
If ‘New building’ incurs VAT on goods or services that is attributable to the provision of free rights of admission (read section 2.6 What we mean by VAT incurred in relation to ‘free rights of admission’), and this VAT is incurred on or after 1 August 2014, the museum has a period of 4 years forward from that date to make a claim for this VAT.
2.6 What we mean by VAT incurred in relation to ‘free rights of admission’
Where you admit the public free of charge to view the principal collections in your museum or gallery, you will be able to reclaim the VAT you have incurred on the:
- items and collections on display (provided they have borne VAT)
- goods and services necessary for their upkeep
- upkeep of the part of the building (including common areas) in which they’re housed
- provision of free information in relation to the items or collections on display, including advertising and other promotional material
2.7 Specific examples
More specifically, this might include the VAT you incur in relation to:
- buying, acquiring or importing the items and collections to which the public has free access
- storing, cleaning and restoring them
- repairing and maintaining that part of the museum or gallery where they’re housed, including cleaning that area and making it secure
- building a new wing to house them
- providing ‘virtual’ access to, and information about them, including virtual museum tours via your free website (provided this is not a business activity)
- providing free lectures
- advertising and promoting them by any other means, including the internet
It also includes those areas, such as office space, that are not themselves open to the public but which are used for administration purposes in connection with free admissions.
2.8 How section 33A applies if you charge the public to see specific items or exhibitions
Provided the public has free access to the principal collections on display, it does not matter that you occasionally charge people to see special exhibitions and so on. However, your claim under section 33A is restricted to VAT incurred in relation to ‘free rights of admission’ as explained in sections 2.2 Free admission to 2.6 What we mean by VAT incurred in relation to ‘free rights of admission’. VAT incurred in relation to the special exhibition the public pays to see is subject to the normal rules of input tax deduction, read VAT guide (VAT Notice 700).
2.9 When VAT cannot be claimed under section 33A
The provisions in section 33A cannot be used to reclaim any VAT you incur in relation to:
- any non-business activities other than providing free admission to the public (read section 2.2 Free admission) — for example, you cannot recover under this provision any VAT incurred in relation to grant funded research
- any business activities, such as shops, catering outlets, commercial sponsorship (including commercially sponsored websites), or educational courses that you provide for consideration
Additionally, section 33A does not permit you to recover any VAT:
- that cannot be recovered under the normal VAT rules — read VAT guide (VAT Notice 700)
- incurred in another country — in certain circumstances you can reclaim this VAT from the authorities in the country where you incurred the VAT — read Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
2.10 The VAT you’re entitled to recover
The provisions in section 33A cannot be used to recover VAT incurred in any circumstance other than those outlined in sections 2.2 Free admission to 2.8 How section 33A applies if you charge the public to see specific items or exhibitions.
But, if you’re registered for VAT you can recover the VAT incurred on the supply to you of most goods and services, and the importation or acquisition by you of most goods, that relate to your taxable business activities. Read VAT guide (VAT Notice 700).
You cannot generally recover VAT incurred in relation to supplies you make that are exempt from VAT, and you’ll need to operate a partial exemption method to determine whether, and how much, input tax will be restricted. The VAT guide and Partial exemption (VAT Notice 706) give further details.
If you are not registered for VAT, you cannot reclaim any VAT other than to the extent that this is permitted under section 33A.
2.11 Effect on input tax you’ve recovered from charging when you no longer charge the public for admission to museums or galleries
Museums and galleries listed in the Order are not required to account for VAT on goods and services on which they properly recovered input tax and subsequently used to offer free rights of admission. This makes sure that input tax properly recovered at the time on a capital item, as defined in the Capital Goods Scheme, is not made subject to adjustments under that scheme solely on account of the move to free admission. Further information can be found in Extra Statutory Concession (ESC) 3.34 (VAT Notice 48).
2.12 The effect of the VAT on the stock and capital assets on hand when your registration for VAT is cancelled
There are certain circumstances when you will have to account for tax on your business assets on hand at deregistration. These are explained in Cancelling your registration (VAT Notice 700/11). However, any assets that you use solely for the purpose of admitting the public free of charge to your principal collections are no longer the assets of a business, and you do not have to account for tax on these assets at the point of deregistration.
3. Recovering the VAT you’ve incurred on the free right of admission
3.1 What this section is about
This section explains how you can recover the VAT you’ve incurred in providing free admission under section 33A of the VAT Act 1994.
3.2 How VAT refunds are claimed after you’ve registered for VAT
You should claim your refund in box 4 of the VAT Return. In that box you should include not only the value of the input tax you incurred in making your taxable business supplies, but also the amount of VAT you’re reclaiming under section 33A on those goods and services you have bought for right of free admission. Be sure to include the net value of your claim in box 7.
3.3 How VAT refunds are claimed if you are not registered for VAT
If you are not registered for VAT and you do not need to register, you should read section 4 Museums and galleries not registered for VAT. You will still be able to claim a refund of the VAT you have incurred on the goods and services you have bought for your free admission activities.
3.4 How to make a claim
You must:
- make the claim in writing
- state the amount you are claiming
- state the periods covered
- explain the basis of your calculation
- hold evidence to support your claim
4. Museums and galleries not registered for VAT
4.1 What this section is about
If you’re a museum or gallery in section 33A of the VAT Act 1994 and you are not registered for VAT, this section will help you make sure your claims for VAT refunds are valid. It also explains how to make them.
4.2 If you’re in section 33A but not registered for VAT, the goods and services you can recover VAT on
-
Read section 2 Definition of ‘free admission’ to find out the main principles.
-
Read section 3 Recovering the VAT you’ve incurred on the free right of admission to see whether you can meet the various requirements set out there.
-
Reclaim the VAT you have incurred only when you can attribute it to your free rights of admission.
You cannot charge VAT on your taxable business activities or recover the VAT relating to them as you are not registered.
4.3 How to claim a VAT refund
Apply using the online form VAT126 in Claim a VAT refund as an organisation not registered for VAT.
4.4 Submitting an application for your first refund
When making your first VAT refund request, follow the steps that were set out in the letter sent to you after being added to the Order.
Provide all the information listed in the ‘Schedule of information documents’ which accompanied the letter.
HMRC will review your claim and where successful the payment will be processed and you will be provided with a customer reference number. This will not be a VAT registration number, and you will not have been registered for VAT.
4.4.1 Submitting an application for further claims
When making any further claims, you should submit the request online using the form VAT126 in Claim a VAT refund as an organisation not registered for VAT, selecting the option for ‘museum or gallery’.
You will need your organisation’s customer reference number provided by HMRC to access and complete the form.
You must complete all the required fields and submit your request.
You should keep evidence to support your claim.
4.4.2 What we’ll do when we receive your online claim
We will review it and make your refund by Bacs or payable order.
If we need any further information before the payment can be processed we will contact you using the details provided on the VAT126 form.
Annex to Notice 998
Museums and galleries 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’
Bodies that are eligible to claim refunds of VAT under Section 33A are listed in column 1. Column 2 specifies the museums and galleries to which such claims relate. Museums and galleries are eligible for a refund on or after 1 April 2001 unless column 3 specifies a later date from which a claim can be made.
| Body | Relevant museums and galleries | Effective date if after 1 April 2001 |
|---|---|---|
| Aberystwyth University | Ceramics Gallery Aberystwyth University Buarth Mawr Aberystwyth Ceredigion SY23 1NG |
1 August 2004 |
| Aberystwyth University | School of Art Gallery and Museum Aberystwyth University Buarth Mawr Aberystwyth Ceredigion SY23 1NG |
1 August 2004 |
| Andrew Carnegie Birthplace Museum | Andrew Carnegie Birthplace Museum Moodie Street Dunfermline Fife KY12 7PL |
13 March 2023 |
| Athelstan Museum | Athelstan Museum Town Hall Cross Hayes Malmesbury Wiltshire SN16 9BZ |
2 November 2013 |
| Athelstan Museum | Athelstan Museum The Moravian Church Oxford Street Malmesbury Wiltshire SN16 9AX |
2 November 2013 |
| Bethlem Museum of the Mind | Bethlem Museum of the Mind Monks Orchard Road Beckenham BR3 3BX |
1 April 2023 |
| British Library | British Library 96 Euston Road London NW1 2DB (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 April 2001 |
| British Museum | British Museum Great Russell Street London WC1B 3DG |
1 April 2001 |
| Burns House Museum | Burns House Museum Castle Street Mauchline Kilmarnock KA5 5BZ (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 June 2017 |
| Callendar House | Callendar House Callendar Park Falkirk FK1 1YR |
2 November 2013 |
| Congleton Museum | Market Square Congleton Cheshire CW12 1ET |
17 November 2020 |
| Dean Castle | Dean Castle Dean Road Kilmarnock KA3 1XB |
1 June 2017 |
| Design Dundee Ltd | V & A Dundee 1 Riverside Esplanade Dundee DD14EZ |
1 December 2014 |
| Design Museum | Design Museum 224 Kensington High Street London W8 6NQ |
1 November 2010 |
| Dick Institute | Dick Institute Elmbank Avenue Kilmarnock KA1 3BU (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 June 2017 |
| Durham University | Museum of Archaeology Durham University Palace Green Library Palace Green Durham DH1 3RN |
1 March 2023 |
| Durham University | Oriental Museum Durham University Elvet Hill Road South Road Durham DH1 3TH |
1 March 2023 |
| East Grinstead Museum | East Grinstead Museum Old Market Yard Cantelupe Road East Grinstead West Sussex RH19 3BJ |
1 March 2023 |
| Elgin Museum | Elgin Museum 1 High Street Elgin IV36 2HL |
1 June 2017 |
| Fulham Palace | Fulham Palace Bishop’s Avenue London SW6 6EA |
1 January 2023 |
| Geffrye Museum | Geffrye Museum Kingsland Road London E2 8EA |
1 April 2001 |
| Glasgow Life | Gallery of Modern Art (GoMA) Royal Exchange Square Glasgow G1 3AH |
1 March 2023 |
| Glasgow Life | Kelvingrove Art Gallery Argyle Street Glasgow G3 8AG |
1 March 2023 |
| Glasgow Life | Provand’s Lordship Castle Street Glasgow G4 0RB |
8 July 2024 |
| Glasgow Life | Riverside Museum 100 Pointhouse Place Glasgow G3 8RS |
1 March 2023 |
| Glasgow Life | St Mungo Museum of Religious Life and Art Castle Street Glasgow G4 0HR |
1 March 2023 |
| Glasgow Life | The Burrell Collection Pollok Country Park 2060 Pollokshaws Road Bellahouston Glasgow G43 1AT |
1 March 2023 |
| Glasgow Women’s Library | Glasgow Women’s Library 23 Landressy Street Glasgow G40 1BP (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 June 2017 |
| Hertford Museum | Hertford Museum 18 Bull Plain Hertford SG14 1DT |
1 March 2023 |
| Horniman Museum | Horniman Museum 100 London Road Forest Hill London SE23 3PQ |
1 April 2001 |
| Imperial War Museum | Imperial War Museum Lambeth Road London SE1 6HZ |
1 December 2001 |
| Imperial War Museum | IWM North Trafford Wharf Road Trafford Park Manchester M17 1TZ |
1 April 2002 |
| King’s Own Royal Regiment Museum | King’s Own Royal Regiment Museum City Museum Market Square Lancaster LA1 1HT |
1 June 2017 |
| Kirkcaldy Museum and Art Gallery | Kirkcaldy Galleries War Memorial Gardens Kirkcaldy KY1 1YG (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 June 2017 |
| Lancaster University | Peter Scott Gallery Lancaster University Lancaster LA1 4YW |
1 August 2004 |
| Lancaster University | Ruskin Library Lancaster University Lancaster LA1 4YH |
1 August 2004 |
| Letchworth Garden City Heritage Foundation | The Museum at One Garden City Broadway Letchworth Garden City SG6 3BF |
1 March 2023 |
| The Library and Museum of Freemasonry | The Library and Museum of Freemasonry 60 Great Queen Street London WC2B 5AZ (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 June 2017 |
| Manchester Metropolitan University | Manchester Metropolitan University Special Collections Sir Kenneth Green Library All Saints Manchester M15 6BH |
1 August 2004 |
| Museum of London | Museum of London London Wall London EC2Y 5HN |
1 December 2001 |
| Museum of London | Museum of London West India Quay Canary Wharf London E14 4AL |
1 April 2010 |
| Museum of London | Museum of London Site bound by Charterhouse Street East Poultry Avenue Smithfield Street Snowhill Farringdon London EC1 |
17 November 2020 |
| The Museum of Military Medicine | Keogh Barracks Ash Vale Aldershot Hampshire GU12 5RQ |
1 January 2017 |
| Museum of Richmond | Museum of Richmond Second Floor Old Town Hall Whittaker Avenue Richmond TW9 1TP |
8 July 2024 |
| Museum of The Royal Regiment of Scotland | Museum of The Royal Regiment of Scotland The Castle Edinburgh EH1 2NG |
1 March 2023 |
| Nantwich Museum | Nantwich Museum Pillory Street Nantwich Cheshire CW5 5BQ |
1 June 2017 |
| The National Army Museum | The National Army Museum Royal Hospital Road Chelsea London SW3 4HT |
1 April 2001 |
| National Coal Mining Museum for England | National Coal Mining Museum for England Caphouse Gallery New Road Overton Wakefield West Yorkshire WF4 4RH |
1 April 2002 |
| National Galleries of Scotland | National Gallery of Scotland The Mound Edinburgh EH2 2EL |
1 April 2001 |
| National Galleries of Scotland | Scottish National Portrait Gallery Queen Street Edinburgh EH2 1JD |
1 April 2001 |
| National Galleries of Scotland | Scottish National Gallery of Modern Art Belford Road Edinburgh EH4 3DR |
1 April 2001 |
| National Galleries of Scotland | Modern Two Belford Road Edinburgh EH4 3DS |
1 April 2001 |
| The National Gallery | The National Gallery Trafalgar Square London WC2N 5ND |
1 April 2001 |
| National Library of Scotland | National Library of Scotland George IV Bridge Edinburgh EH1 1EW (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 April 2001 |
| National Library of Scotland | Kelvin Hall 1431-1451 Argyle Street Glasgow G3 8AW (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 April 2001 |
| National Library of Scotland | National Library of Scotland 33 Salisbury Place Edinburgh (in respect of the historical collections its galleries, temporary exhibitions and other related public programmes and events) |
1 April 2001 |
| National Maritime Museum | National Maritime Museum Romney Road London SE10 9NF |
1 December 2001 |
| National Maritime Museum | The Royal Observatory Astronomy Centre Blackheath Avenue London SE10 8JX |
3 March 2008 |
| National Maritime Museum | The Queen’s House Romney Road London SE10 9NF |
3 March 2008 |
| National Museum of Scotland | National Museum of Scotland Chambers Street Edinburgh EH1 1JF |
1 April 2001 |
| National Museums and Galleries of Northern Ireland | Ulster Museum Botanic Gardens Belfast BT9 5AB |
1 April 2001 |
| National Museums and Galleries of Northern Ireland | Armagh County Museum The Mall East Armagh |
1 April 2001 |
| National Museums and Galleries on Merseyside | Walker Art Gallery William Brown Street Liverpool L3 8EL |
1 December 2001 |
| National Museums and Galleries on Merseyside | World Museum Liverpool William Brown Street Liverpool L3 8EN |
1 December 2001 |
| National Museums and Galleries on Merseyside | Museums of Liverpool Pier Head Liverpool L3 1PZ |
1 December 2001 |
| National Museums and Galleries on Merseyside | The Lady Lever Art Gallery Port Sunlight Village Bebington Wirral Merseyside CH62 5EQ |
1 December 2001 |
| National Museums and Galleries on Merseyside | Sudley House Mossley Hill Road Liverpool L1 6BL |
1 December 2001 |
| National Museums and Galleries on Merseyside | HM Revenue and Customs National Museum Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ |
1 December 2001 |
| National Museums and Galleries on Merseyside | International Slavery Museum Dr Martin Luther King Jr Building Albert Dock Liverpool L3 4AX |
1 April 2006 |
| Natural History Museum | Natural History Museum Cromwell Road London SW7 5BD |
1 December 2001 |
| Natural History Museum | The Natural History Museum Zoological Museum Akeman Street Tring Hertfordshire HP23 6AD |
1 December 2001 |
| The National Library of Wales | The National Library of Wales Aberystwyth Ceredigion SY23 3BU (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
1 April 2001 |
| The National Museum of Wales | National Museum Cardiff Cathays Park Cardiff CF10 3NP |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh History National Roman Legion Museum High Street Caerleon NP18 1AE |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh History St Fagans: National History Museum St Fagans Cardiff CF5 6XB |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh Industry National Slate Museum Llanberis Gwynedd LL55 4TY |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh Industry Big Pit: National Coal Museum Blaenafon Torfaen NP4 9XP |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh Industry National Wool Museum Drefach Felindre Llandysul SA44 5UP |
1 April 2001 |
| The National Museum of Wales | National Museums of Welsh Industry National Collections Centre Heol Crochendy Parc Nantgarw Pontypridd CF15 7QT |
1 April 2001 |
| The National Museum of Wales | National Waterfront Museum Swansea Maritime Quarter Victoria Road Swansea SA1 1SN |
18 October 2001 |
| National Paralympic Heritage Centre | National Paralympic Heritage Centre Stoke Mandeville Stadium Guttmann Road Stoke Mandeville HP21 9PP |
9 July 2020 |
| National Portrait Gallery | National Portrait Gallery St Martin’s Place London WC2H 0HE |
1 April 2001 |
| National War Museum of Scotland | National War Museum Edinburgh Castle Edinburgh EH1 2NG |
17 November 2020 |
| New Forest Heritage Centre | New Forest Heritage Centre Lyndhurst Hampshire SO43 7NY |
9 July 2020 |
| People’s History Museum | People’s History Museum Left Bank Spinningfields Manchester M3 3ER |
9 August 2005 |
| Perth Art Gallery | Perth Art Gallery 78 George Street Perth PH1 5LB |
1 June 2017 |
| The Pier Arts Centre | The Pier Arts Centre 28-36 Victoria Street Stromness Orkney KW16 3AA |
1 June 2017 |
| Queen’s University, Belfast | The Naughton Gallery at Queen’s and Queen’s University Art Collection Lanyon Building Queen’s University Belfast BT7 1NN |
1 August 2004 |
| The Regimental Museum of The Royal Highland Fusiliers | The Regimental Museum of The Royal Highland Fusilier 518 Sauchiehall Street Glasgow G2 3LW |
1 September 2014 |
| The Regimental Museum of The Royal Highland Fusiliers | The Regimental Museum of The Royal Highland Fusiliers Kelvin Hall 1445 Argyle Street Glasgow G3 8AW |
1 September 2014 |
| The Royal Academy of Arts | The Royal Academy of Arts Burlington House Piccadilly London W1J 0BD |
1 January 2014 |
| The Royal Air Force Museum | The Royal Air Force Museum Hendon London NW9 5LL |
1 December 2001 |
| The Royal Air Force Museum | The Royal Air Force Museum Cosford Shifnal Shropshire TF11 8UP |
24 August 2005 |
| Royal Armouries | The Royal Armouries Armouries Drive Leeds West Yorkshire LS10 1LT |
1 December 2001 |
| Royal Armouries | Royal Armouries at Fort Nelson Fort Nelson Down End Road Fareham Hants PO17 6AD |
1 December 2001 |
| Royal College of Music | The Royal College of Music Museum Royal College of Music Prince Consort Road London SW7 2BS |
5 August 2015 |
| Royal College of Physicians Museum | Royal College of Physicians Museum 11 St. Andrews Place Regents Park London NW1 4LE |
1 March 2023 |
| Royal Logistic Corps Museum | Royal Logistic Corps Museum Connaught Road Worthy Down Winchester SO21 2RG |
8 July 2024 |
| The Royal Scots Dragoon Guards Museum | The Royal Scots Dragoon Guards Museum The Castle Edinburgh EH1 2YT |
1 January 2021 |
| The Royal Scots (The Royal Regiment) Regimental Museum | Edinburgh Castle Edinburgh EH1 2YT |
17 November 2020 |
| The Royal College of Surgeons of England | Hunterian Museum at the Royal College of Surgeons 38-43 Lincoln’s Inn Field London WC2A 3PE |
1 August 2004 |
| Science Museum and Group | Science Museum South Kensington London SW7 2DD |
1 December 2001 |
| Science Museum and Group | National Media Museum Bradford West Yorkshire BD1 1LQ |
1 April 2001 |
| Science Museum and Group | National Railway Museum Leeman Road York YO26 4XY |
1 December 2001 |
| Science Museum and Group | National Collections Centre Red Barn Lane Wroughton SN4 9LT |
1 April 2001 |
| Science Museum and Group | Locomotion, The National Railway Museum at Shildon Shildon County Durham DL4 1PQ |
10 February 2003 |
| Science Museum and Group | Museum of Science and Industry in Manchester Liverpool Road Castlefield Manchester M3 4FP |
1 December 2001 |
| Shaftesbury Abbey Museum | Shaftesbury Abbey Museum Park Walk Shaftesbury Dorset SP7 8JR |
1 March 2023 |
| Sir John Soane’s Museum | Sir John Soane’s Museum 13 Lincoln’s Inn Fields London WC2A 3BP |
1 April 2001 |
| Spalding Gentlemen’s Society | The Museum of the Spalding Gentlemen’s Society Broad Street Spalding PE11 1TB |
1 March 2023 |
| St John Ambulance | Museum of the Order of St John St John’s Gate St John’s Lane Clerkenwell London EC1M 4DA |
8 July 2024 |
| Stirling Smith Art Gallery and Museum | Stirling Smith Art Gallery and Museum Dumbarton Road Stirling FK8 2RQ |
2 November 2013 |
| Stockwood Discovery Centre | Stockwood Discovery Centre Stockwood Park London Road Luton LU1 4LX |
1 June 2017 |
| Tate Gallery | Tate Britain Millbank London SW1P 4RG |
1 April 2001 |
| Tate Gallery | Tate Modern Bankside London SE1 9TG |
1 April 2001 |
| Tate Gallery | Tate Liverpool Albert Dock Liverpool L3 4BB |
1 April 2001 |
| Teesside University | Middlesbrough Institute of Modern Art Centre Square Middlesbrough TS1 2AZ |
1 September 2014 |
| Touchstones Rochdale | Touchstones Rochdale The Esplanade Rochdale Lancaster OL16 1AQ |
2 November 2013 |
| Towner Art Gallery | Towner Art Gallery Devonshire Park College Road Eastbourne BN21 4JJ |
1 June 2014 |
| UK Border Agency National Museum | Seized: The Borders and Customs Uncovered Basement of Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ |
1 December 2012 |
| University of Aberdeen | King’s Museum 90 High Street Aberdeen AB24 3HE |
1 August 2004 |
| University of Aberdeen | Natural Philosophy Collection of Scientific Instruments University of Aberdeen Department of Physics Fraser Noble Building King’s College Aberdeen Scotland AB24 2TZ |
1 August 2004 |
| University of Aberdeen | Zoology Museum University of Aberdeen Zoology Building Tillydrone Avenue Aberdeen Scotland AB23 3AA |
1 August 2004 |
| University of Aberdeen | Special Collection Centre The Sir Duncan Rice Library Bedford Road Aberdeen AB23 3AA |
1 August 2004 |
| University of Birmingham | Barber Institute of Fine Arts University of Birmingham Edgbaston Birmingham B15 2TS |
1 August 2004 |
| University of Birmingham | Lapworth Museum Geology University of Birmingham Edgbaston Birmingham B15 2TT |
1 August 2004 |
| University of Bristol | University of Bristol Cartoon Archiv Cantocks Close Bristol BS8 1UP |
1 August 2004 |
| University of Cambridge | Sedgwick Museum of Earth Sciences 3 Downing Street Cambridge CB2 3EQ |
1 August 2004 |
| University of Cambridge | University Museum of Zoology, Cambridge Downing Street Cambridge CB2 3EJ |
1 August 2004 |
| University of Cambridge | The Fitzwilliam Museum, Cambridge Trumpington Street Cambridge CB2 1RB |
1 August 2004 |
| University of Cambridge | Museum of Archaeology and Anthropology Downing Street Cambridge CB2 3DZ |
15 May 2007 |
| University of Cambridge | Kettle’s Yard Castle Street Cambridge CB3 0AQ |
1 December 2014 |
| University of Cambridge | The Polar Museum Scott Polar Research Institute Lensfield Road Cambridge CB2 1ER |
17 November 2020 |
| University of East Anglia | The Sainsbury Centre for Visual Arts University of East Anglia Norwich NR4 7TJ |
28 October 2004 |
| University of Edinburgh | Talbot Rice Gallery The University of Edinburgh Old College South Bridge Edinburgh EH8 9YL |
1 August 2004 |
| University of Edinburgh | St Cecilia’s Hall Niddry Street Cowgate Edinburgh EH1 1NQ |
1 October 2014 |
| University of Essex | Essex Collection of Art from Latin America (ESCALA) Gallery Colchester Campus Wivenhoe Park Colchester Essex CO4 3SQ |
20 March 2014 |
| University of Exeter | The Bill Douglas Centre for the History of Cinema and Popular Culture The Old Library Prince of Wales Road Exeter EX4 4SB |
1 August 2004 |
| University of Glamorgan | University of Glamorgan Artworks Collection, Oriel y Bont The University of Glamorgan Treforest Pontypridd CF37 1DL |
1 August 2004 |
| University of Glasgow | Hunterian Museum Gilbert Scott Building University of Glasgow University Avenue Glasgow G12 8QQ |
1 August 2004 |
| University of Glasgow | Hunterian Art Gallery 82 Hillhead Street University of Glasgow Glasgow G12 8QQ |
1 August 2004 |
| University of Glasgow | Zoology Museum Graham Kerr Building University of Glasgow University Avenue Glasgow G12 8QQ |
1 August 2004 |
| University of Glasgow | The Hunterian Collections Study Centre Kelvin Hall 1431-1451 Argyle Street Glasgow G3 8AW |
1 August 2004 |
| University of Hull | University of Hull Art Collection University of Hull Hull HU6 7RX |
1 August 2004 |
| University of Kent | Centre for the Study of Cartoons and Caricatures Templeman Library University of Kent Canterbury CT2 7NU |
1 August 2004 |
| University of Leeds | The Stanley and Audrey Burton Gallery University of Leeds Parkinson Building Woodhouse Lane Leeds LS2 9JT |
3 March 2008 |
| University of Leicester | Embrace Arts Centre Fielding Johnson Building University Road Leicester LE1 7RH |
1 December 2014 |
| University of Liverpool | The Victoria Gallery and Museum The Foundation Building 765 Brownlow Hill Liverpool L69 7ZX |
24 October 2005 |
| University of Manchester | The Manchester Museum Oxford Road Manchester M13 9PL |
1 August 2004 |
| University of Manchester | Whitworth Art Gallery The University of Manchester Oxford Road Manchester M15 6ER |
1 August 2004 |
| University of Newcastle upon Tyne | GNM Hancock Barras Bridge Newcastle upon Tyne NE2 4PT |
28 February 2005 |
| University of Newcastle upon Tyne | Hatton Gallery University of Newcastle upon Tyne Newcastle upon Tyne NE1 4JA |
1 August 2004 |
| University of Oxford | Ashmolean Museum of Art and Archaeology Beaumont Street Oxford OX1 2PH |
1 August 2004 |
| University of Oxford | Oxford University Museum of Natural History Parks Road Oxford OX1 3PW |
1 August 2004 |
| University of Oxford | Pitt Rivers Museum South Parks Road Oxford OX1 3PP |
1 August 2004 |
| University of Oxford | Museum of History of Science Broad Street Oxford OX1 3AZ |
1 August 2007 |
| University of Oxford | The Weston Library (New Bodleian) Bodleian Libraries Broad Street Oxford OX1 3EG (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
14 September 2010 |
| University of Reading | Cole Museum of Zoology School of Animal and Microbial Sciences University of Reading Whiteknights Reading RG6 6AJ |
1 August 2004 |
| University of Reading | Museum of English Rural Life University of Reading Redlands Road Reading RG1 5EX |
1 August 2004 |
| University of St Andrews | Wardlaw Museum 7a The Scores St Andrews KY16 9AR |
1 August 2006 |
| University of the Arts London | Museum and Study Collection Central Saint Martins Granary Building 1 Granary Square London N1C 4AA |
1 September 2008 |
| University of Wales Swansea | Egypt Centre University of Wales Swansea Singleton Park Swansea SA2 8PP |
1 August 2004 |
| Victoria and Albert Museum | Victoria and Albert Museum Cromwell Road London SW7 2RL |
22 November 2001 |
| Victoria and Albert Museum | Bethnal Green Museum of Childhood Cambridge Heath Road London E2 9PA |
1 April 2001 |
| Victoria and Albert Museum | Victoria and Albert Museum Blythe House 23 Blythe Road Hammersmith London W14 0QX |
1 December 2014 |
| Victoria and Albert Museum | V&A East — Museum Carpenters Road London E15 2DU |
17 November 2020 |
| Victoria and Albert Museum | V&A East — Storehouse Here East Queen Elizabeth Olympic Park London E20 3BS |
17 November 2020 |
| The Wallace Collection | The Wallace Collection Hertford House Manchester Square London W1U 3BN |
1 April 2001 |
| Wardown Park Museum | Wardown Park Museum Old Bedford Road Luton LU2 7HA |
1 June 2017 |
| Wellcome Collection | Wellcome Collection 183 Euston Road London NW1 2BE |
17 November 2020 |
| West Highland Museum | West Highland Museum Cameron Square Fort William PH33 6AJ |
2 November 2013 |
| The Wilson Art Gallery & Museum | Clarence Street Cheltenham GL50 3JT |
17 November 2017 |
| Worcestershire Soldier Gallery Mercian Regiment Museum (Worcestershire) | Worcestershire Soldier Gallery Worcestershire City Art Gallery and Museum Foregate Street Worcester WR1 1DT |
8 July 2024 |
| Yorkshire Sculpture Park | Yorkshire Sculpture Park West Bretton Wakefield WF4 4LG |
1 June 2017 |
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Updates to this page
Published 1 November 2017Last updated 30 September 2024 + show all updates
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Section 4 has been updated to explain how museums and bodies that are not VAT registered should submit VAT refunds.
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The list of qualifying museums and galleries has been updated to reflect changes to the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
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The University of Edinburgh St Cecilia’s Hall, Niddry Street, Cowgate, Edinburgh EH1 1NQ address has been added to the list of museums and galleries that are able to claim refunds of VAT under section 33A of the VAT Act 1994.
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This page has been updated because the Brexit transition period has ended.
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The list of museums and galleries 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’ under the annex has been updated.
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First published.