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HMRC internal manual

Museums and Galleries Exhibition Tax Relief

Museums and Galleries Exhibition Tax Relief; eligible expenditure; distinguishing producing and open to public phase costs

Museums and Galleries Exhibition Tax Relief (MGETR) is available on expenditure incurred on producing the exhibition. It is not available on the cost of running the opening phase. The costs of the exhibition should therefore be identified as to what part of the overall costs relate to the phase to place the gallery in the position to exhibit and the exhibition itself.


It should be relatively straightforward for most costs incurred prior to opening but it may be necessary to apportion some costs. For example, one exhibition may have employed security both during the development and running phases on a single contract. Another may contract security on separate contracts. The second is obvious where the costs lie, but the first will need to apportion the cost incurred