Does my arts organisation quality for s33a VAT relief?

Under this scheme museums and galleries can claim a refund for VAT incurred in providing free rights of admission. Organisations must apply to join the scheme via the relevant government body (Department for Digital, Culture, Media & Sport, the Welsh or Northern Ireland Assembly, Scottish Government or Ministry of Defence). 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

Museums and galleries will also be required to complete a strategic business case as part of the application process, including:

  • providing proof of Arts Council England accredited status (or equivalent)
  • past and/or projected visitor figures

Want to discuss further?

Helen Elliott

Partner

Ross Palmer

Senior Tax Manager

Gillian McKay

Senior Tax Manager

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