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HMRC internal manual

Museums and Galleries Exhibition Tax Relief

Museums and Galleries Exhibition Tax Relief: Meaning of 'exhibition' and 'touring exhibition'

An exhibition is a curated public display of an organised collection of objects or works which are considered to be of scientific, historic, artistic or cultural interest. A single object or work can also constitute an exhibition.

The public do not have to be charged for admission.

Certain exhibitions are excluded, those

  • organised in connection with a competition
  • where the sale of displayed objects or works is the purpose, or one of the main purposes
  • which include a live performance by any person, except where this is incidental or an incidental part
  • where anything displayed is for sale
  • where anything displayed is alive

A touring exhibition, in addition to the conditions above, must also fulfil these requirements:

  • The exhibition must be held at more than one venue
  • At least 25% of the objects or works displayed at the first venue must be displayed at every subsequent venue
  • No more than 6 months should elapse between deinstallation at one venue and installation at the next venue
  • There must be a primary production company for the exhibition, which is within the charge to Corporation Tax
  • The primary production company must intend from the planning stage that the exhibition will be touring