MGETR10020 - Museums and Galleries Exhibition Tax Relief: Qualifying companies

A company qualifies if it:

• is the primary or secondary production company for the exhibition,
• is a charitable company which maintains a museum or gallery, or is a company wholly owned by a charity that maintains a museum or gallery, or is a company wholly owned by a local authority that maintains a museum or gallery,
• intends from the planning stage that the exhibition should be public, and
• spends at least 25% of the core expenditure of the exhibition within the UK or EEA (‘European expenditure’).

See MGETR10030 for definitions of primary and secondary production companies.

See MGETR60050 for more information about European expenditure.

See Chapter 8 for more information about qualifying companies and their other tax implications.