The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2016

This Order, which comes into force on 1st April 2016, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 S.I. 2001/2879 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled under section 33A of the Value Added Tax Act 1994 (c. 23) to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.

This Order amends the Schedule to the 2001 Order (“the 2001 Schedule”) by inserting three additional bodies and their respective specified museums, inserting an additional specified museum in respect of a body already contained in the 2001 Schedule and making minor amendments to reflect changes in names or addresses of specified museums or galleries. Minor amendments have also been made to a library in the 2001 Schedule confirming that a refund is available only in respect of its historical collections in its gallery, temporary exhibitions and other related public programmes and events.

The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or importation can have taken place, for the VAT on that supply or importation to be the subject of a valid claim for a refund. The specified dates for the museums and galleries added to the 2001 Schedule by this Order are prior to the date on which this Order was made. This means that claims for refunds will be permitted in respect of VAT incurred before the date on which this Order was made, laid and came into force. The authority for this is in section 33A(1)(c) and (9) of the Act.

A Tax Information and Impact Note covering this instrument was published on 14 January 2016 and is available on the Government website at https://www.gov.uk/government/publications/vat-amendments-to-the-vat-refund-scheme-for-museums-and-galleries