Research and analysis
Tax relief for museums and galleries: qualitative research
HM Revenue and Customs (HMRC) commissioned Ipsos MORI to undertake research on the Museums and Galleries Tax Relief (MGTR).
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Qualitative research was carried out in 2020 with 35 organisations that were eligible for Museum and Gallery Exhibition Tax Relief (MGTR). The research explored the experiences of organisations, barriers to uptake, and why some are not claiming.
MGTR was introduced in April 2017 to encourage the production of high-quality exhibitions in the UK, as well as supporting the touring of exhibitions.
At the time the report was produced, MGTR was set to expire on 31 March 2022. MGTR has now been extended until 2024.
Published 31 March 2022