Museums and Galleries Exhibition Tax Relief: Requirements
The relief is available to a primary or secondary qualifying production company that:
- is responsible for producing and running an exhibition at a venue
- where the exhibition is at the venue for a limited time, is responsible for deinstalling and closing the exhibition at the venue
- is actively engaged in decision making
- directly negotiates for, contracts for and pays for rights, goods and services.
A primary production company must also make an effective creative, technical and artistic contribution to the exhibition.