This tax information and impact note is about changes to the list of museums and galleries who can use the VAT refund scheme.
This amendment supports the Exchequer in its commitment to free public admission to the main museums and galleries and to ensure that the list of bodies entitled to benefit from the VAT refund scheme is kept up to date.
For further information see Draft legislation: the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017.
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