HMRC internal manual

Museums and Galleries Exhibition Tax Relief

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 [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](https://www.gov.uk/hmrc-internal-manuals/museums-and-galleries-exhibition-tax-relief/mgetr60050) for more information about European expenditure.

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