Notice

VAT Notice 998: refund scheme for museums and galleries

This notice applies to museums or galleries that offer free admission, which are eligible for refunds under the VAT refund scheme.

Documents

Details

This notice cancels and replaces Notice 998 (May 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 9 May 2013
Last updated 1 November 2017 + show all updates
  1. The list of museums and galleries eligible for VAT refunds has been updated due to an amendment to the VAT (Refund of Tax to Museums and Galleries) Order 2001.
  2. This notice cancels and replaces Notice 998 (January 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  3. First published.