The museums and galleries tax relief was due to be legislated in the Finance (No.2) Bill 2016-17. Due to the election the Financial Secretary to the Treasury has announced that, as is usual at this stage before an election to allow it to pass Parliament in the limited time before the dissolution, the Finance Bill would proceed on the basis of consensus and the government would not be proceeding with a number of clauses in the Bill, including the museums and galleries tax relief.
The Financial Secretary also said there has been no policy change and the government would legislate for the provisions at the earliest opportunity in the next Parliament. It will be for the incoming government to decide what to recommend to Parliament.