Guidance

VAT refund scheme for museums and galleries (VAT Notice 998)

Find out about which museums or galleries that offer free admission are eligible for refunds under the VAT refund scheme.

Detail

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.

This notice explains the VAT rules that apply to those museums and galleries that are eligible for refunds of VAT under section 33A of the VAT Act 1994 and which are listed in the ‘VAT (Refund of Tax to Museums and Galleries) Order’.

1. Overview

1.1 Information in this notice

This notice applies to those museums or galleries that offer free admission to the public and which are eligible for refunds of VAT under the museums and galleries VAT refund scheme. Eligible bodies are listed Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001. This is reproduced in the annex to this notice.

1.2 What’s changed

The list of qualifying museums and galleries has been updated.

1.3 Who should read this notice

Museums and galleries eligible for the museums and galleries VAT refund scheme.

1.4 The law this notice relates to

The legal provisions concerning this scheme can be found at:

  • VAT Act 1994, section 33A, which details the workings of the scheme
  • VAT (Refund of Tax to Museums and Galleries) Order 2001 (SI 2001/2879) which lists those museums and galleries eligible for the scheme, and the date from which they became so eligible - see paragraph 1.5

1.5 What the position is for museums or galleries that offer free admission to the public

Museums and galleries offering free access are not regarded as being engaged in any business in relation to this activity. They may, of course, have other activities that in their own right are business activities, for example, catering, sales of books and gifts and exhibitions for which there is a charge.

Ordinarily, it is not possible to recover the VAT incurred on goods and services purchased to support non-business activities. Thus VAT incurred in connection with the free admission of the public is not normally recoverable.

In certain circumstances, however, the government will reimburse this otherwise irrecoverable VAT. For this to be the case, the provisions of section 33A of the VAT Act 1994 (enacted on 1 April 2001) must apply, and the museum or gallery must be named in an order made by HM Treasury.

1.6 What bodies are in section 33A and from when

Bodies eligible to claim refunds of VAT under Section 33A are listed in Column 1 of the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001.

Details of the specific museums and galleries to which such claims relate are set out in Column 2 of the Order.

Museums and galleries are eligible for a refund on or after the 1 April 2001 unless Column 3 of the Order specifies a later date from which a claim can be made.

As an example:

Column 1: body Column 2: relevant museums and galleries Column 3: effective date if after 1 April 2001
A museum New building 1 August 2014
  A museum  
  Address  
  Town  
  County and postcode  

1.7 Who can be added to section 33A

Section 33A of the VAT Act 1994 is a VAT refund scheme aimed at supporting the provision of free access to museums and galleries. Introduced in 2001, the scheme allows eligible museums and galleries to claim back VAT incurred on most goods and services purchased in order to grant free rights of admission to their collections.

From 16 March 2016 the eligibility criteria for the scheme have been broadened. Applications are no longer restricted to national and university museums and galleries only.

There are strict conditions for inclusion in the section 33A scheme and it is not sufficient that a museum or gallery admits the public free of charge.

Requests to include new bodies in the scheme, or to add a new museum or gallery operated by a body already in the scheme, will be considered. Requests must be fully supported by one of the appropriate following administrations or departments.

These are:

  • Department for Culture, Media and Sport
  • Welsh Assembly Government
  • Northern Ireland Assembly
  • Scottish Government
  • Ministry of Defence

Nominations should be sent in the first instance to the relevant department or administration listed.

The completion of an application does not guarantee admission to the scheme, and the decision on whether to include a museum or gallery in the scheme is ultimately made by ministers.

To be eligible to apply for admission to the scheme museums or galleries must:

  • be open to the general public for at least 30 hours per week, without exception
  • offer free entry, without prior appointment
  • hold collections in a purpose-built building
  • display details of free entry and opening hours on the museum website

Newly eligible museums will also be required to complete a strategic business case as part of the application process, including:

  • proof of Arts Council England Accredited status (or equivalent)
  • past and, or projected visitor figures
  • information on existing and planned education programmes and community engagement work

Upon admission to the scheme museums will be required to provide:

  • evidence confirming an obligation to providing or continuing to provide free entry
  • visitor figures on a bi-annual basis

1.8 How section 33A applies to a library

Section 33A does not extend to libraries. However, the Treasury has extended the scheme to cover permanent collections in the British Library, the National Library of Scotland and the National Library of Wales. This is because these qualify as museum collections. Section 33A does not refund, for example, VAT incurred in relation to the reading rooms. This VAT is subject to the normal rules explained in VAT guide (Notice 700).

1.9 VAT groups and section 33A bodies

Section 33A bodies can form a VAT group if they meet the requirements for VAT group treatment as set out in VAT Notice 700/2: group and divisional registration. HMRC will grant such requests only if it’s satisfied that you’re not seeking the arrangement for tax avoidance purposes.

1.10 Change in circumstances

The Treasury order contains your name and the names and addresses of your museums or galleries that are covered by the refund scheme. Please advise your sponsor department (paragraph 1.7) if any of those details change, or if you revert to charging for public admission. They in turn will contact HMRC.

2. Definition of ‘free admission’

2.1 What this section is about

This section explains what VAT you can reclaim under the scheme. From the date specified in a Treasury order, you will be entitled to recover the VAT you incur in relation to ‘free rights of admission’ which would otherwise be non-recoverable.

2.2 Free admission

Admission is free where the public is able to enter a museum or gallery (without pre-booking), view the collections on display and use freely available facilities for no charge. This includes, for example, access to common areas and facilities such as play areas for children, lectures and instructional classes provided for no charge.

2.3 What VAT can be reclaim under section 33A

You can reclaim VAT incurred on most goods and services you purchase in order to grant ‘free rights of admission’ to your principle collections. This extends to:

  • UK VAT incurred on the supply to you of goods or services
  • UK VAT incurred on goods imported from a country outside the EC or acquired from another member state of the EC - for further details on when you will incur VAT on these goods you should read Imports and VAT (Notice 702) and VAT Notice 725: the single market

2.4 The supply of goods and services

Whether or not you’re registered for VAT, you can get refunds on goods and services you use or intend to use for free admissions only if you:

  • place the order
  • receive the supply
  • receive a tax invoice addressed to you
  • pay from your own funds (including funds awarded to you, for example, lottery funds)

2.5 Time limits for claiming VAT

You must make your claim within 4 years of the due date of your VAT Return for the prescribed accounting period in which the VAT became chargeable - but commencing only from the date specified in the Treasury order naming you.

Column 1: body Column 2: relevant museums and galleries Column 3: effective date if after 1 April 2001
A museum New building 1 August 2014
  A museum  
  Address  
  Town  
  County and postcode  

If ‘New building’ incurs VAT on goods or services that is attributable to the provision of free rights of admission (see paragraph 2.6), and this VAT is incurred on or after 1 August 2014, the museum has a period of 4 years forward from that date to make a claim for this VAT.

2.6 What we mean by VAT incurred in relation to ‘free rights of admission’

Where you admit the public free of charge to view the principal collections in your museum or gallery, you will be able to reclaim the VAT you have incurred on the:

  • items and collections on display (provided they have borne VAT)
  • goods and services necessary for their upkeep
  • upkeep of the part of the building (including common areas) in which they’re housed
  • provision of free information in relation to the items or collections on display, including advertising and other promotional material

2.7 Specific examples

More specifically, this might include the VAT you incur in relation to:

  • buying, acquiring or importing the items and collections to which the public has free access
  • storing, cleaning and restoring them
  • repairing and maintaining that part of the museum or gallery where they’re housed, including cleaning that area and making it secure
  • building a new wing to house them
  • providing ‘virtual’ access to, and information about them, including virtual museum tours via your free website (provided this is not a business activity)
  • providing free lectures
  • advertising and promoting them by any other means, including the internet

It also includes those areas, such as office space, that are not themselves open to the public but which are used for administration purposes in connection with free admissions.

2.8 How section 33A applies if you charge the public to see specific items or exhibitions

Provided the public has free access to the principal collections on display, it does not matter that you occasionally charge people to see special exhibitions and so on. However, your claim under section 33A is restricted to VAT incurred in relation to ‘free rights of admission’ as explained in paragraphs 2.2 to 2.6. VAT incurred in relation to the special exhibition the public pays to see is subject to the normal rules of input tax deduction, see VAT guide (Notice 700).

2.9 When VAT cannot be claimed under section 33A

The provisions in section 33A cannot be used to reclaim any VAT you incur in relation to:

  • any non-business activities other than providing free admission to the public (see paragraph 2.2) - for example, you cannot recover under this provision any VAT incurred in relation to grant funded research
  • any business activities, such as shops, catering outlets, commercial sponsorship (including commercially sponsored websites), or educational courses that you provide for consideration

Additionally, section 33A does not permit you to recover any VAT:

  • that cannot be recovered under the normal VAT rules - see VAT guide (Notice 700)
  • incurred in another member state (for example, VAT incurred in France) - in certain circumstances you can reclaim this VAT from the authorities in the member state where you incurred the VAT

2.10 The VAT you’re entitled to recover

The provisions in section 33A cannot be used to recover VAT incurred in any circumstance other than those outlined in paragraphs 2.2 to 2.8.

But, if you’re registered for VAT you can recover the VAT incurred on the supply to you of most goods and services, and the importation or acquisition by you of most goods, that relate to your taxable business activities. See VAT guide (Notice 700).

You cannot generally recover VAT incurred in relation to supplies you make that are exempt from VAT, and you’ll need to operate a partial exemption method to determine whether, and how much, input tax will be restricted. The VAT guide and VAT Notice 706: partial exemption give further details.

If you are not registered for VAT, you cannot reclaim any VAT other than to the extent that this is permitted under section 33A.

2.11 Effect on input tax you’ve recovered from charging when you no longer charge the public for admission to museums or galleries

Museums and galleries listed in the Order are not required to account for VAT on goods and services on which they properly recovered input tax and subsequently used to offer free rights of admission. This makes sure that input tax properly recovered at the time on a capital item, as defined in the Capital Goods Scheme, is not made subject to adjustments under that scheme solely on account of the move to free admission. Further information can be found in Extra Statutory Concession (ESC) 3.34 in VAT Notice 48: extra statutory concessions.

2.12 The effect of the VAT on the stock and capital assets on hand when your registration for VAT is cancelled

There are certain circumstances when you will have to account for tax on your business assets on hand at deregistration. These are explained in VAT Notice 700/11: cancelling your registration. However, any assets that you use solely for the purpose of admitting the public free of charge to your principal collections are no longer the assets of a business, and you do not have to account for tax on these assets at the point of deregistration.

3. Recovering the VAT you’ve incurred on the free right of admission

3.1 What this section is about

This section explains how you can recover the VAT you’ve incurred in providing free admission under section 33A of the VAT Act 1994.

3.2 How VAT refunds are claimed after you’ve registered for VAT

You should claim your refund in box 4 of the VAT Return. In that box you should include not only the value of the input tax you incurred in making your taxable business supplies, but also the amount of VAT you’re reclaiming under section 33A on those goods and services you have bought for right of free admission. Be sure to include the net value of your claim in box 7.

3.3 How VAT refunds are claimed if you are not registered for VAT

If you are not registered for VAT and you do not need to register, you should read section 4. You will still be able to claim a refund of the VAT you have incurred on the goods and services you have bought for your free admission activities.

3.4 How to make a claim

You must:

  • make the claim in writing
  • state the amount you are claiming
  • state the periods covered
  • explain the basis of your calculation
  • hold evidence to support your claim

4. Museums and galleries not registered for VAT

4.1 What this section is about

If you’re a museum or gallery in section 33A of the VAT Act 1994 and you are not registered for VAT, this section will help you make sure your claims for VAT refunds are valid. It also explains how to make them.

4.2 If you’re in section 33 but not registered, the goods and services you can recover VAT on

Step Action
1. Read section 2 of this notice to find out the main principles
2. Read section 3 to see whether you can meet the various requirements set out there
3. Reclaim the VAT you have incurred only when you can attribute it to your free rights of admission
4. Remember that, because you are not registered, you may neither:

- charge VAT on your taxable business activities, nor
- recover the VAT relating to them

4.3 How to claim a VAT refund

Step Action
1. Apply in writing
2. Make sure that your claim relates to a period of at least one calendar month - or at least 12 months if it’s for less than £100
3. Make sure the period you choose ends on the last day of a calendar month
4. Make sure you make your claim within 3 years after the end of the month in which you received the supply, acquisition or importation.
For example:
- you receive goods in July 2010 so
- you must submit your claim by 31 July 2014
5. Keep invoices and other records to support your claims for 6 years, unless your local VAT Business Advice Centre agrees in writing to a shorter period
6. If you obtain refunds by Bacs (Bankers Automated Clearing Service), inform us of any changes to the details of your bank account

4.4 Submitting an application for a refund

You need simply make a declaration along the following lines:

I am claiming a refund of £X for the period…… to…… to cover VAT charged on goods and services bought for (name of body) the provision of free admission to the public.

Signed.

For (name of body).

Address.

Contact name.

Contact telephone number.

You should keep evidence to support the basis of your claim.

4.5 Where to send your claim

Send your claim to:

HM Revenue and Customs
Corporate Treasury
DMB 613
West Yorkshire
BX5 5AB

4.6 What we’ll do when we receive your claim

Once we receive your claim we will:

(a) make your refund by Bacs or payable order

(b) give you a unique number to quote on all claims - but this does not mean that we have registered you for VAT

Your rights and obligations

Read Your Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice email: customerexperience.indirecttaxes@hmrc.gsi.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another VAT question you should phone our VAT helpline or make a VAT enquiry online.

Putting things right

If you are unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you are still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Annex to Notice 998

Museums and galleries eligible for refunds of VAT under section 33A of the VAT Act 1994 and which are listed in the ‘VAT (Refund of Tax to Museums and Galleries) Order’.

Note. Bodies that are eligible to claim refunds of VAT under Section 33A are listed in column 1. Column 2 specifies the museums and galleries to which such claims relate. Museums and galleries are eligible for a refund on or after the 1 April 2001 unless Column 3 specifies a later date from which a claim can be made.

Body Relevant museums and galleries Effective date if after 1 April 2001  
Aberystwyth University Ceramics Gallery, Aberystwyth University, Buarth Mawr, Aberystwyth, Ceredigion, SY23 1NG

School of Art Gallery and Museum, Aberystwyth University, Buarth Mawr, Aberystwyth, Ceredigion, SY23 1NG
1 August 2004  
Athelstan Museum Athelstan Museum, Town Hall, Cross Hayes, Malmesbury, Wiltshire, SN16 9BZ

Athelstan Museum, The Moravian Church, Oxford Street, Malmesbury, Wiltshire, SN16 9AX
2 November 2013

2 November 2013
 
British Library British Library, 96 Euston Road, London, NW1 2DB

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
   
British Museum British Museum, Great Russell Street, London, WC1B 3DG    
Burns House Museum Burns House Museum, Castle Street, Mauchline, Kilmarnock, KA5 5BZ

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Callendar House Callendar House, Callendar Park, Falkirk, FK1 1YR 2 November 2013  
Cumbernauld Museum Cumbernauld Museum, Cumbernauld Library, 8 Allander Walk, Cumbernauld, G67 1EE

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Dean Castle Dean Castle, Dean Road, Kilmarnock, KA3 1XB 1 June 2017  
Design Dundee Ltd V & A Dundee, University of Dundee, Nethergate, Dundee, DD14HN


University of Abertay, Dundee, Kydd Building, Bell Street, Dundee, DD1 1HG

V & A Dundee, Earl Grey Place, Dundee, DD1 4DF
1 December 2014

1 December 2014

1 December 2014
 
Design Museum Design Museum, 224 Kensington High Street, London, W8 6NQ 1 November 2010  
Dick Institute Dick Institute, Elmbank Avenue, Kilmarnock, KA1 3BU

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Elgin Museum Elgin Museum, 1 High Street, Elgin, IV36 2HL 1 June 2017  
The Fergusson Gallery The Fergusson Gallery, Marshall Place, Perth, PA2 8NS 1 June 2017  
Geffrye Museum Geffrye Museum, Kingsland Road, London, E2 8EA    
Glasgow Women’s Library Glasgow Women’s Library, 23 Landressy Street, Glasgow, G40 1BP

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Horniman Museum Horniman Museum, 100 London Road, Forest Hill, London, SE23 3PQ    
Imperial War Museum Imperial War Museum, Lambeth Road, London, SE1 6HZ


IWM North, Trafford Wharf Road, Trafford Park, Manchester, M17 1TZ
1 December 2001

1 April 2002
 
Keele University Keele University Art Gallery, Keele Arts, Keele University, Staffordshire, ST5 5BG 1 August 2004  
Kilsyth Heritage Kilsyth Heritage, Kilsyth Library, Burngreen, Kilsyth, G65 0HT

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
King’s Own Royal Regiment Museum King’s Own Royal Regiment Museum, City Museum, Market Square, Lancaster, LA1 1HT 1 June 2017  
Kirkcaldy Museum and Art Gallery Kirkcaldy Galleries, War Memorial Gardens, Kirkcaldy, KY1 1YG

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Lancaster University Peter Scott Gallery, Lancaster University, Lancaster, LA1 4YW

Ruskin Library, Lancaster University, Lancaster, LA1 4YH
1 August 2004

1 August 2004
 
The Library and Museum of Freemasonry The Library and Museum of Freemasonry, 60 Great Queen Street, London, WC2B 5AZ

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
London Metropolitan University The Women’s Library, London Metropolitan University, Old Castle Street, London, E1 7NT 1 August 2004  
London School of Economics and Political Science The Women’s Library, London School of Economics and Political Science, 10 Portugal Street, London, WC2A 2HD

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 May 2012  
Manchester Metropolitan University Manchester Metropolitan University Special Collections, Sir Kenneth Green Library, All Saints, Manchester, M15 6BH 1 August 2004  
Museum of London Museum of London, London Wall, London, EC2Y 5NH


Museum of London Archaeological Service, Mortimer Wheeler House, 46 Eagle Wharf Road, London, N1

Museum of London, West India Quay, Canary Wharf, London, E14 4AL
1 December 2001

1 March 2002


1 April 2010
 
Nantwich Museum Nantwich Museum, Pillory Street, Nantwich, Cheshire, CW5 5BQ 1 June 2017  
The National Army Museum The National Army Museum, Royal Hospital Road, Chelsea, London, SW3 4HT    
National Coal Mining Museum for England National Coal Mining Museum for England, Caphouse Gallery, New Road, Overton, Wakefield, West Yorkshire, WF4 4RH 1 April 2002  
National Football Museum National Football Museum, Sir Tom Finney Way, Deepdale, Preston, PR1 6PA

National Football Museum, Urbis Building, Cathedral Gardens, Manchester, M4 3BG
1 July 2005


1 December 2012
 
The National Gallery The National Gallery, Trafalgar Square, London, WC2N 5ND    
National Galleries of Scotland National Gallery of Scotland, The Mound, Edinburgh, EH2 2EL

Scottish National Portrait Gallery, Queen Street, Edinburgh, EH2 1JD

Scottish National Gallery of Modern Art, Belford Road, Edinburgh, EH4 3DR

Modern Two, Belford Road, Edinburgh, EH4 3DS
   
The National Library of Wales The National Library of Wales, Aberystwyth, Ceredigion, SY23 3BU

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
   
National Library of Scotland National Library of Scotland, George IV Bridge, Edinburgh, EH1 1EW

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)

Kelvin Hall, 1431-1451 Argyle Street, Glasgow, G3 8AW

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)

National Library of Scotland, 33 Salisbury Place, Edinburgh

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
   
National Maritime Museum National Maritime Museum, Romney Road, London, SE10 9NF


The Royal Observatory, Astronomy Centre, Blackheath Avenue, London, SE10 8JX

The Queens House, Romney Road, London, SE10 9NF
1 December 2001

3 March 2008


3 March 2008
 
National Museums and Galleries of Northern Ireland Ulster Museum, Botanic Gardens, Belfast, BT9 5AB

Armagh County Museum, The Mall, East Armagh
   
National Museums and Galleries on Merseyside Walker Art Gallery, William Brown Street, Liverpool, L3 8EL


World Museum Liverpool, William Brown Street, Liverpool, L3 8EN


Museum of Liverpool, Pier Head, Liverpool, L3 1PZ


The Lady Lever Art Gallery Port, Sunlight Village, Bebington, Wirral, Merseyside, CH62 5EQ


Sudley House, Mossley Hill Road, Liverpool, L18 8BX


Collections Management Division/Development Office, National Museums Liverpool, Midland Railway Building, 1 Peter Street, Liverpool, L1 6BL

HM Revenue and Customs, National Museum Merseyside Maritime Museum, Albert Dock, Liverpool, L3 4AQ

International Slavery Museum, Dr Martin Luther King Jr Building, Albert Dock, Liverpool, L3 4AX
1 December 2001

1 December 2001

1 December 2001

1 December 2001


1 December 2001

1 December 2001


1 December 2001

1 April 2006
 
National Museums of Scotland Museum of Scotland, Chambers Street, Edinburgh, EH1 1JF    
The National Museum of Wales National Museum Cardiff, Cathays Park, Cardiff, CF10 3NP

National Museums of Welsh History:
National Roman Legionary Museum, High Street, Caerleon, NP18 1AE

Segontium Roman Fort Museum, Beddgelert Road, Caernarfon, Gwynedd, LL55 2LN

St Fagans: National History Museum, St Fagans, Cardiff, CF5 6XB

National Museums of Welsh Industry:
National Slate Museum, Llanberis, Gwynedd, LL55 4TY

Big Pit: National Coal Museum, Blaenafon, Torfaen, NP4 9XP

National Wool Museum, Drefach Felindre, Llandysul, SA44 5UP

Collections Centre, Nantgarw, Trefforest Industrial Estate, Pontypridd, CF15 7QT

National Waterfront Museum, Swansea Maritime Quarter, Victoria Road, Swansea, SA1 1SN





















18 October 2001
 
National Portrait Gallery National Portrait Gallery, St Martin’s Place, London, WC2H 0HE    
Natural History Museum Natural History Museum, Cromwell Road, London, SW7 5BD


Natural History Museum, Zoological Museum, Akeman Street, Tring, Herts, HP23 6AD
1 December 2001

1 December 2001
 
North Lanarkshire Heritage Centre North Lanarkshire Heritage Centre, High Road, Motherwell, ML1 3HL 1 June 2017  
People’s History Museum People’s History Museum, Left Bank, Spinningfields, Manchester, M3 3ER 9 August 2005  
Perth Museum and Art Gallery Perth Museum and Art Gallery, 78 George Street, Perth, PH1 5LB 1 June 2017  
The Pier Arts Centre The Pier Arts Centre, 28-36 Victoria Street, Stromness, Orkney, KW16 3AA 1 June 2017  
Pittencrieff House Museum Pittencrieff House Museum, Pittencrieff Park, Dunfermline, KY12 8QH 1 June 2017  
Queen’s University, Belfast The Naughton Gallery at Queen’s and Queen’s University Art Collection, Lanyon Building, Queen’s University, Belfast, BT7 1NN 1 August 2004  
The Regimental Museum of The Royal Highland Fusiliers The Regimental Museum of The Royal Highland Fusiliers, 518 Sauchiehall Street, Glasgow, G2 3LW

The Regimental Museum of The Royal Highland Fusiliers, Kelvin Hall, 1445 Argyle Street, Glasgow, G3 8AW
1 September 2014

1 September 2014
 
Royal Armouries The Royal Armouries, Armouries Drive, Leeds, West Yorkshire, LS10 1LT

Royal Armouries at Fort Nelson, Fort Nelson, Down End Road, Fareham, Hants, PO17 6AD
1 December 2001

1 December 2001
 
The Royal Academy of Arts The Royal Academy of Arts, Burlington House, Piccadilly, London, W1J 0BD 1 January 2014  
The Royal Academy of Music York Gate Collections, Royal Academy of Music, Marylebone Road, London, NW1 5HT 1 August 2004  
The Royal Air Force Museum The Royal Air Force Museum, Hendon, London, NW9 5LL


The Royal Air Force Museum, Cosford, Shifnal, Shropshire, TF 11 8UP
1 December 2001

24 August 2005
 
Royal College of Music The Royal College of Music, Museum, Royal College of Music, Prince Consort Road, London, SW7 2BS 5 August 2015  
The Royal College of Surgeons of England Hunterian Museum at the Royal College of Surgeons, 35 to 43 Lincoln’s Inn Fields, London, WC2A 3PE 1 August 2004  
Science Museum Science Museum, South Kensington, London, SW7 2DD

National Media Museum, Bradford, West Yorkshire, BD1 1LQ

National Railway Museum, Leeman Road, York, YO26 4XJ

Science Museum, Wroughton Airfield, Swindon, Wilts, SN4 9NS

Locomotion, The National Railway Museum at Shildon, Shildon, County Durham, DL4 1PQ

Museum of Science and Industry in Manchester, Liverpool Road, Castlefield, Manchester, M3 4FP
1 December 2001


1 December 2001


10 February 2003

1 December 2001
 
Shotts Heritage Centre Shotts Heritage Centre, 5 Behar Road, Shotts, ML7 5EN

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017  
Sir John Soane’s Museum Sir John Soane’s Museum, 13 Lincoln’s Inn Fields, London, WC2A 3BP    
Stirling Smith Art Gallery and Museum Stirling Smith Art Gallery and Museum, Dumbarton Road, Stirling, FK8 2RQ 2 November 2013  
Stockwood Discovery Centre Stockwood Discovery Centre, Stockwood Park, London Road, Luton, LU1 4LX 1 June 2017  
Summerlee Museum of Scottish Industrial Life Summerlee Museum of Scottish Industrial Life, Heritage Way, Coatbridge, ML5 1QD 1 June 2017  
Tate Gallery Tate Britain, Millbank, London, SW1P 4RG

Tate Modern, Bankside, London, SE1 9TG

Tate Liverpool, Albert Dock, Liverpool, L3 4BB
   
Teesside University Middlesbrough Institute of Modern Art, Centre Square, Middlesbrough, TS1 2AZ 1 September 2014  
Touchstones Rochdale Touchstones Rochdale, The Esplanade, Rochdale, Lancaster, OL16 1AQ 2 November 2013  
Towner Art Gallery Towner Art Gallery, Devonshire Park, College Road, Eastbourne, BN21 4JJ 1 June 2014  
UK Border Agency National Museum Seized: The Borders and Customs, Uncovered, Basement of Merseyside Maritime Museum, Albert Dock, Liverpool, L1 4AQ 1 December 2012  
University of Aberdeen King’s Museum, 90 High Street, Aberdeen, AB24 3HE

Natural Philosophy Collection, University of Aberdeen, Department of Physics, Fraser Noble Building, King’s College, Aberdeen, AB24 3UE

Zoology Museum, University of Aberdeen, Zoology Building, Tillydrone Avenue, Aberdeen, AB24 2TZ

Special Collection Centre, The Sir Duncan Rice Library, Bedford Road, Aberdeen, AB23 3AA
1 August 2004

1 August 2004



1 August 2004


1 August 2004
 
University of Bath Holburne Museum of Art, Great Pulteney Street, Bath, BA2 4DB 19 December 2008  
University of Birmingham Barber Institute of Fine Arts, University of Birmingham, Edgbaston, Birmingham, B15 2TS

Lapworth Museum of Geology, University of Birmingham, Edgbaston, Birmingham, B15 2TT
1 August 2004


1 August 2004
 
University of Bristol University of Bristol, Cartoon Archive, Cantocks Close, Bristol, BS8 1UP 1 August 2004  
University of Cambridge Sedgwick Museum of Earth Sciences, 3 Downing Street, Cambridge, CB2 3EQ

University Museum of Zoology, Cambridge, Downing Street, Cambridge, CB2 3EJ

The Fitzwilliam Museum Cambridge, Trumpington Street, Cambridge, CB2 1RB

Museum of Archaeology and Anthrapology, Downing Street, Cambridge, CB2 3DZ

Kettle’s Yard, Castle Street, Cambridge, CB3 0AQ
1 August 2004


1 August 2004


1 August 2004


15 May 2007


1 December 2014
 
University College Chichester Otter Gallery, University College Chichester, Bishop Otter Campus, College Lane, Chichester, W Sussex, PO19 6PE 1 August 2004  
University of East Anglia The Sainsbury Centre for Visual Arts, University of East Anglia, Norwich, NR4 7TJ 28 October 2004  
University of Edinburgh Talbot Rice Gallery, The University of Edinburgh, Old College, South Bridge, Edinburgh, EH8 9YL 1 August 2004  
University of Essex Essex Collection of Art from Latin America (ESCALA) Gallery, Colchester Campus, Wivenhoe Park, Colchester, Essex, CO4 3SQ 20 March 2014  
University of Exeter The Bill Douglas Centre for the History of Cinema and Popular Culture, The Old Library, Prince of Wales Road, Exeter, EX4 4SB 1 August 2004  
University of Glamorgan University of Glamorgan Artworks Collection, Oriel y Bont, The University of Glamorgan, Treforest, Pontypridd, CF37 1DL 1 August 2004  
University of Glasgow Hunterian Museum, Gilbert Scott Building, University of Glasgow, University Avenue, Glasgow, G12 8QQ

Hunterian Art Gallery, 82 Hillhead Street, University of Glasgow, Glasgow, G12 8QQ

Zoology Museum, Graham Kerr Building, University of Glasgow, University Avenue, Glasgow, G12 8QQ
1 August 2004


1 August 2004


1 August 2004
 
University of Hull University of Hull Art Collection, University of Hull, Hull, HU6 7RX 1 August 2004  
University of Kent Centre for the Study of Cartoons and Caricature, Templeman Library, University of Kent, Canterbury, CT2 7NU 1 August 2004  
University of Leeds The Stanley and Audrey Burton Gallery, University of Leeds, Parkinson Buildings, Woodhouse Lane, Leeds, LS2 9JT 3 March 2008  
University of Leicester Embrace Arts Centre, Fielding Johnson Building, University Road, Leicester, LE1 7RH 1 December 2014  
University of Liverpool The Victoria Gallery and Museum, The Foundation Building, 765 Brownlow Hill, Liverpool, L69 7ZX 24 October 2005  
University of Manchester The John Rylands Library, 150 Deansgate, Manchester, M3 3EH

The Manchester Museum, Oxford Road, Manchester, M13 9PL

Whitworth Art Gallery, The University of Manchester, Oxford Road, Manchester, M15 6ER
1 August 2004

1 August 2004

1 August 2004
 
University of Newcastle upon Tyne GNM Hancock, Barras Bridge, Newcastle upon Tyne, NE2 4PT


Hatton Gallery, University of Newcastle upon Tyne, Newcastle upon Tyne, NE1 4JA
28 February 2005

1 August 2004
 
University of Northumbria at Newcastle University Gallery and Baring Wing, Northumbria University, Sandyford Road, Newcastle upon Tyne, NE1 8ST 1 August 2004  
University of Nottingham University of Nottingham Museum, Nottingham Lakeside Arts, University Blvd, Nottingham, NG7 2RD 1 June 2017  
University of Oxford Ashmolean Museum of Art and Archaeology, Beaumont Street, Oxford, OX1 2PH

Oxford University Museum of Natural History, Parks Road, Oxford, OX1 3PW

Pitt Rivers Museum, South Parks Road, Oxford, OX1 3PP

Museum of the History of Science, Broad Street, Oxford, OX1 3AZ

The Weston Library (New Bodleian), Bodleian Libraries, Broad Street, Oxford, OX1 3EG

(for the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 August 2004


1 August 2004


1 August 2004

1 April 2007

14 September 2010
 
University of Reading Cole Museum of Zoology, School of Animal and Microbial Sciences, University of Reading, Whiteknights, Reading, RG6 6AJ

Museum of English Rural Life, University of Reading, Redlands Road, Reading, RG15EX

Ure Museum of Greek Archaeology, University of Reading, Room 38, HUMUSS Building, Whiteknights, Reading, RG6 6AH
1 August 2004


1 August 2004


1 August 2004
 
University of St Andrews Museum of the University of St Andrews, 7a The Scores, St Andrews, KY16 9AR

Gateway Galleries, North Haugh, St Andrews, KY16 9ST
1 August 2006


1 April 2006
 
University of the Arts London Museum and Study Collection, Central Saint Martins, Granary Building, 1 Granary Square, London, N1C 4AA 1 September 2008  
University of Wales, Swansea Egypt Centre, University of Wales, Swansea Singleton Park, Swansea, SA2 8PP 1 August 2004  
Victoria and Albert Museum Victoria and Albert Museum, Cromwell Road, London, SW7 2RL

Bethnal Green Museum of Childhood, Cambridge Heath Road, London, E2 9PA

Victoria and Albert Museum, Blythe House, 23 Blythe Road, Hammersmith, London, W14 0QX
22 November 2001



1 December 2014
 
Wardown Park Museum Wardown Park Museum, Old Bedford Road, Luton, LU2 7HA 1 June 2017  
The Wallace Collection The Wallace Collection, Hertford House, Manchester Square, London, W1U 3BN    
West Highland Museum West Highland Museum, Cameron Square, Fort William, PH33 6AJ 2 November 2013  
Yorkshire Sculpture Park Yorkshire Sculpture Park, West Bretton, Wakefield, WF4 4LG

(for the collections housed in its purpose-built buildings)
1 June 2017  
Published 1 November 2017