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