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:
- that cannot be recovered under the normal VAT rules — see VAT guide (VAT Notice 700)
- incurred in another country - in certain circumstances you can reclaim this VAT from the authorities in the country where you incurred the VAT – see Claim back VAT incurred in the UK if you’re established elsewhere (VAT Notice 723A)
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.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 |
St Cecilia’s Hall Niddry Street Cowgate Edinburgh EH1 1NQ |
1 October 2014 | |
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 |
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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 |
Last updated 5 March 2021 + show all updates
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The University of Edinburgh St Cecilia’s Hall, Niddry Street, Cowgate, Edinburgh EH1 1NQ address has been added to the list of museums and galleries that are able to claim refunds of VAT under section 33A of the VAT Act 1994.
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This page has been updated because the Brexit transition period has ended.
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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.
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First published.