HMRC is consulting on draft regulations which will update the VAT (Refund of Tax to Museums and Galleries) Order, SI 2001/2879. The 2021 Order allows eligible institutions to recover VAT (under VATA 1994 s 33A) attributable to the provision of free admission to museums and galleries they operate.
The list of qualifying bodies and museums and galleries for the purpose of s 33A will be updated, to remove certain bodies and add 24 institutions.
HMRC is consulting on draft regulations which will update the VAT (Refund of Tax to Museums and Galleries) Order, SI 2001/2879. The 2021 Order allows eligible institutions to recover VAT (under VATA 1994 s 33A) attributable to the provision of free admission to museums and galleries they operate.
The list of qualifying bodies and museums and galleries for the purpose of s 33A will be updated, to remove certain bodies and add 24 institutions.
