Policy paper

Value Added Tax: Amendments to the VAT Refund Scheme for Museums and Galleries

This Tax Information and Impact Note explains additions, deletions and amendments to the VAT Refund Scheme for Museums and Galleries.



This Statutory Instrument adds further museums and galleries that allow free public admission to the VAT refund scheme. It also removes certain bodies that no longer provide free access, have closed or whose collections have been re-located, and makes minor administrative amendments to correct names and addresses of bodies already listed.

Published 26 September 2014