Guidance

VAT Refund Scheme for museums and galleries (VAT Notice 998)

Find out 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 (November 2017). Details of any changes to the previous version can be found in paragraph 1.2](#what-changed).

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 (VAT 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 reclaimed 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 principal collections. This extends to VAT incurred on:

  • the supply to you of goods or services
  • goods you have imported into the UK
  • goods you acquire in Northern Ireland from the EU

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 (VAT 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:

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 (VAT 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 Partial exemption (VAT Notice 706) 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
1 August 2004
  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
2 November 2013
  Athelstan Museum
The Moravian Church
Oxford Street
Malmesbury
Wiltshire
SN16 9AX
2 November 2013
British Library British Library
96 Euston Road
London
NW1 2DB
(in respect of 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
(in respect of 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
Congleton Museum Market Square
Congleton
Cheshire
CW12 1ET
17 November 2020
Cumbernauld Museum Cumbernauld Museum
Cumbernauld Library
8 Allander Walk
Cumbernauld G67 1EE
(in respect of 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
1 December 2014
  V & A Dundee
University of Abertay Dundee
Kydd Building
Bell Street
Dundee
DD1 1HG
1 December 2014
  V & A Dundee
Earl Grey Place
Dundee
DD1 4DF
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
(in respect of 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
(in respect of 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
1 December 2001
  IWM North
Trafford Wharf Road
Trafford Park
Manchester M17 1TZ
1 April 2002
Kilsyth Heritage Kilsyth Heritage
Kilsyth Library
Burngreen
Kilsyth G65 0HT
(in respect of 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
(in respect of 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
1 August 2004
  Ruskin Library
Lancaster University
Lancaster LA1 4YH
1 August 2004
The Library and Museum of Freemasonry The Library and Museum of Freemasonry
60 Great Queen Street
London WC2B 5AZ
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1 June 2017
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 5HN
1 December 2001
  Museum of London
West India Quay
Canary Wharf
London E14 4AL
1 April 2010
  Museum of London
Site bound by Charterhouse Street
East Poultry Avenue
Smithfield Street
Snowhill
Farringdon
London EC1
17 November 2020
The Museum of Military Medicine Keogh Barracks
Ash Vale
Aldershot
Hampshire GU12 5RQ
1 January 2017
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 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 Gallery The National Gallery
Trafalgar Square
London WC2N 5ND
 
National Library of Scotland National Library of Scotland
George IV Bridge
Edinburgh EH1 1EW
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
 
  Kelvin Hall
1431-1451 Argyle Street
Glasgow G3 8AW
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
 
  National Library of Scotland
33 Salisbury Place
Edinburgh
(in respect of the historical collections its galleries, temporary exhibitions and other related public programmes and events)
 
National Maritime Museum National Maritime Museum
Romney Road
London SE10 9NF
1 December 2001
  The Royal Observatory Astronomy Centre
Blackheath Avenue
London SE10 8JX
3 March 2008
  The Queen’s House
Romney Road
London SE10 9NF
3 March 2008
National Museum of Scotland National Museum of Scotland
Chambers Street
Edinburgh EH1 1JF
 
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
1 December 2001
  World Museum Liverpool
William Brown Street
Liverpool L3 8EN
1 December 2001
  Museums of Liverpool
Pier Head
Liverpool L3 1PZ
1 December 2001
  The Lady Lever Art Gallery Port
Sunlight Village
Bebington
Wirral
Merseyside CH62 5EQ
1 December 2001
  Sudley House
Mossley Hill Road
Liverpool L1 6BL
1 December 2001
  HM Revenue and Customs
National Museum
Merseyside Maritime Museum
Albert Dock
Liverpool L3 4AQ
1 December 2001
  International Slavery Museum
Dr Martin Luther King Jr Building
Albert Dock
Liverpool L3 4AX
1 April 2006
Natural History Museum Natural History Museum
Cromwell Road
London SW7 5BD
1 December 2001
The National Library of Wales The National Library of Wales
Aberystwyth Ceredigion SY23 3BU
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
 
The National Museum of Wales National Museum Cardiff
Cathays Park
Cardiff CF10 3NP
 
  National Museums of Welsh History:  
  National Roman Legion Museum
High Street
Caerleon NP18 1AE
 
  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
Heol Crochendy
Parc Nantgarw
Pontypridd CF15 7QT
 
  National Waterfront Museum
Swansea
Maritime Quarter
Victoria Road
Swansea SA1 1SN
18 October 2001
  Natural History Museum Zoological Museum
Akeman Street
Tring
Herts HP23 6AD
1 December 2001
National Portrait Gallery National Portrait Gallery
St Martin’s Place
London WC2H 0HE
 
National War Museum of Scotland National War Museum
Edinburgh Castle
Edinburgh EH1 2NG
17 November 2020
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
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 Fusilier
518 Sauchiehall Street
Glasgow G2 3LW
1 September 2014
  The Regimental Museum of The Royal Highland Fusiliers
Kelvin Hall
1445 Argyle Street
Glasgow G3 8AW
1 September 2014
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
1 December 2001
  The Royal Air Force Museum
Cosford
Shifnal
Shropshire TF11 8UP
24 August 2005
Royal Armouries The Royal Armouries
Armouries Drive
Leeds
West Yorkshire LS10 1LT
1 December 2001
  Royal Armouries at Fort Nelson
Fort Nelson
Down End Road
Fareham
Hants PO17 6AD
1 December 2001
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 Scots (The Royal Regiment) Regimental Museum Edinburgh Castle
Edinburgh EH1 2YT
17 November 2020
The Royal College of Surgeons of England Hunterian Museum at the Royal College of Surgeons
35-43 Lincoln’s Inn Field
London WC2A 3PE
1 August 2004
Science Museum Science Museum
South Kensington
London SW7 2DD
1 December 2001
  National Media Museum
Bradford
West Yorkshire BD1 1LQ
 
  National Railway Museum
Leeman Road
York YO26 4XY
1 December 2001
  Science Museum Wroughton Airfield
Swindon
Wilts SN4 9NS
 
  Locomotion, The National Railway Museum at Shildon
Shildon
County Durham DL4 1PQ
10 February 2003
  Museum of Science and Industry in Manchester
Liverpool Road
Castlefield
Manchester M3 4FP
1 December 2001
Shotts Heritage Centre Shotts Heritage Centre
5 Behar Road
Shotts ML7 5EN (in respect of 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 L3 4AQ
1 December 2012
University of Aberdeen King’s Museum
90 High Street
Aberdeen AB24 3HE
1 August 2004
  Natural Philosophy Collection of Scientific Instruments
University of Aberdeen
Department of Physics
Fraser Noble Building
King’s College
Aberdeen
Scotland AB24 2TZ
1 August 2004
  Zoology Museum
University of Aberdeen Zoology Building
Tillydrone Avenue
Aberdeen
Scotland AB23 3AA
1 August 2004
  Special Collection Centre
The Sir Duncan Rice Library
Bedford Road
Aberdeen AB23 3AA
1 August 2004
University of Birmingham Barber Institute of Fine Arts
University of Birmingham
Edgbaston
Birmingham B15 2TS
1 August 2004
  Lapworth Museum Geology
University of Birmingham
Edgbaston
Birmingham B15 2TT
1 August 2004
University of Bristol University of Bristol Cartoon Archiv
Cantocks Close
Bristol BS8 1UP
1 August 2004
University of Cambridge Sedgwick Museum of Earth Sciences
3 Downing Street
Cambridge CB2 3EQ
1 August 2004
  University Museum of Zoology, Cambridge
Downing Street
Cambridge CB2 3EJ
1 August 2004
  The Fitzwilliam Museum, Cambridge
Trumpington Street
Cambridge CB2 1RB
1 August 2004
  Museum of Archaeology and Anthropology
Downing Street
Cambridge CB2 3DZ
15 May 2007
  Kettle’s Yard
Castle Street
Cambridge CB3 0AQ
1 December 2014
  The Polar Museum
Scott Polar Research Institute
Lensfield Road
Cambridge CB2 1ER
17 November 2020
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
1 August 2004
  Hunterian Art Gallery
82 Hillhead Street
University of Glasgow
Glasgow G12 8QQ
1 August 2004
  Zoology Museum
Graham Kerr Building
University of Glasgow
University Avenue
Glasgow G12 8QQ
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 Caricatures
Templeman Library
University of Kent
Canterbury CT2 7NU
1 August 2004
University of Leeds The Stanley and Audrey Burton Gallery
University of Leeds
Parkinson Building
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 Manchester Museum
Oxford Road
Manchester M13 9PL
1 August 2004
  Whitworth Art Gallery
The University of Manchester
Oxford Road
Manchester M15 6ER
1 August 2004
University of Newcastle upon Tyne GNM Hancock
Barras Bridge
Newcastle upon Tyne NE2 4PT
28 February 2005
  Hatton Gallery
University of Newcastle upon Tyne
Newcastle upon Tyne NE1 4JA
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
1 August 2004
  Oxford University
Museum of Natural History
Parks Road
Oxford OX1 3PW
1 August 2004
  Pitt Rivers Museum
South Parks Road
Oxford OX1 3PP
1 August 2004
  Museum of History of Science
Broad Street
Oxford OX1 3AZ
1 August 2007
  The Weston Library (New Bodleian)
Bodleian Libraries
Broad Street
Oxford OX1 3EG
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
14 September 2010
University of Reading Cole Museum of Zoology
School of Animal and Microbial Sciences
University of Reading
Whiteknights
Reading RG6 6AJ
1 August 2004
  Museum of English Rural Life
University of Reading
Redlands Road
Reading RG1 5EX
1 August 2004
  Ure Museum of Greek Archaeology
University of Reading
Room 38, HUMUSS Building
Whiteknights
Reading RG6 6AH
1 August 2004
University of St Andrews Wardlaw Museum
7a The Scores
St Andrews
KY16 9AR
1 August 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
22 November 2001
  Bethnal Green Museum of Childhood
Cambridge Heath Road
London E2 9PA
 
  Victoria and Albert Museum
Blythe House
23 Blythe Road
Hammersmith
London W14 0QX
1 December 2014
  V&A East – Museum
Carpenters Road
London E15 2DU
17 November 2020
  V&A East – Storehouse
Here East
Queen Elizabeth Olympic Park
London E20 3BS
17 November 2020
The Wallace Collection The Wallace Collection
Hertford House
Manchester Square
London W1U 3BN
 
Wardown Park Museum Wardown Park Museum
Old Bedford Road
Luton LU2 7HA
1 June 2017
Wellcome Collection Wellcome Collection
183 Euston Road
London NW1 2BE
17 November 2020
West Highland Museum West Highland Museum
Cameron Square
Fort William PH33 6AJ
2 November 2013
The Wilson Art Gallery & Museum Clarence Street
Cheltenham GL50 3JT
17 November 2017
Yorkshire Sculpture Park Yorkshire Sculpture Park
West Bretton
Wakefield WF4 4LG
(in respect of the collections housed in its purpose-built buildings)
1 June 2017
Published 1 November 2017
Last updated 31 December 2020 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. The list of 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’ under the annex has been updated.

  3. First published.