Remittance Basis: Exemptions: Public access rule - Condition B - approved establishment - definition
For the purposes of Condition B of the public access rule an approved establishment means:
- an approved museum, gallery or other institution within the meaning of Group 9 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984, or
- any other person, premises or institution designated by the Commissioners.
Any questions about what constitutes an ‘approved establishment’ or requests for approval as an ‘approved establishment’ (ITA07/s809Z(5)(b)) should be made to Specialist Personal Tax, PTI Advisory - Remittance Basis Technical Team.
There is no set form which needs to be completed to request designation as an approved establishment, but all applications should be made in writing and provide sufficient detail about the relevant circumstances relating to making property available for public access, including particulars of the appropriate person, premises or institution wanting to be designated as an approved establishment and full contact details.