The legislation for the museums and galleries tax relief was delayed due to the general election. The Financial Secretary to the Treasury has now confirmed in a written ministerial statement that Government intends to introduce a Finance Bill as soon as possible after the summer recess.
This will contain the provisions which were withdrawn before the election, including the museums and galleries tax relief. Where policies have been announced as applying from before the introduction of the forthcoming Finance Bill, there is no change of policy and these dates of application will be retained. In the case of the museums and galleries tax relief, that means that the relief would apply to expenditure incurred from 1 April 2017.