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HMRC internal manual

Museums and Galleries Exhibition Tax Relief

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.

See MGETR10030 for definitions of primary and secondary production companies.
See MGETR10020 for a definition of a qualifying company.