This short guidance note provides detail on the broadening of the VAT refund scheme for museums and galleries on 3 May 2018.
The scheme originally allowed national and university 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 was broadened with applications welcomed from any museums and galleries that meet the basic criteria. The scheme was re-opened in May 2018