The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017
S.I. 2017/905 · Made 11 September 2017
Value Added Tax
Made 11th September 2017
Laid before the House of Commons 12th September 2017
Coming into force 1st November 2017
The Treasury, in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994f1, make the following Order:
Annotations to the whole text
Footnotes
- f1
-
1994 c. 23: section 33A was inserted by section 98 of the Finance Act 2001 (c. 9) and amended by section 118 of, and paragraphs 32 and 33 of Schedule 39 to, the Finance Act 2008 (c. 9).
Contents
- 1Citation and commencement
- 2Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- 3Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- 4Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- 5Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
- Signature
- Explanatory note
1Citation and commencement
This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017 and comes into force on 1st November 2017.
2Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
The Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001f1 is amended as follows.
3Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
In Column 2, opposite the entry in Column 1 for University of Edinburgh, below the text “Talbot Rice Gallery The University of Edinburgh Old College South Bridge Edinburgh EH8 9YL”, insert—
“
St Cecilia’s Hall
Niddry Street
Cowgate
Edinburgh EH1 1NQ
”
In Column 3, opposite the entry for St Cecilia’s Hall in Column 2 inserted by article 3(1), insert “1st October 2014”.
4Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
In Column 2, opposite the entry in Column 1 for University of Glasgow, below the text “Zoology Museum Graham Kerr Building University of Glasgow University Avenue Glasgow G12 8QQ”, insert—
“
The Hunterian Collections
Study Centre
Kelvin Hall
1431-1451 Argyle Street
Glasgow G3 8AW
”
In Column 3, opposite the entry for The Hunterian Collections Study Centre in Column 2 inserted by article 4(1), insert “1st August 2014”.
5Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
At the end of the Schedule, below the entry for Teeside University, insert—
“
Athelstan Museum Athelstan Museum
Town Hall
Cross Hayes
Malmesbury
Wiltshire SN16 9BZ
2nd November 2013 Athelstan Museum
The Moravian Church
Oxford Street
Malmesbury
Wiltshire SN16 9AX
2nd November 2013 Burns House Museum Burns House Museum
Castle Street
Mauchline
Kilmarnock KA5 5BZ
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Callendar House Callendar House
Callendar Park
Falkirk FK1 1YR
2nd November 2013 Cumbernauld Museum Cumbernauld Museum
Cumbernauld Library
8 Allander Walk
Cumbernauld G67 1EE
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Dean Castle Dean Castle
Dean Road
Kilmarnock KA3 1XB
1st June 2017 Dick Institute Dick Institute
Elmbank Avenue
Kilmarnock KA1 3BU
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Elgin Museum Elgin Museum
1 High Street
Elgin IV36 2HL
1st June 2017 The Fergusson Gallery The Fergusson Gallery
Marshall Place
Perth PA2 8NS
1st June 2017 Glasgow Women’s Library Glasgow Women’s Library
23 Landressy Street
Glasgow G40 1BP
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Kilsyth Heritage Kilsyth Heritage
Kilsyth Library
Burngreen
Kilsyth G65 0HT
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 King’s Own Royal Regiment Museum King’s Own Royal Regiment Museum
City Museum
Market Square
Lancaster LA1 1HT
1st June 2017 Kirkcaldy Museum and Art Gallery Kirkcaldy Galleries
War Memorial Gardens
Kirkcaldy KY1 1YG
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 The Library and Museum of Freemasonry The Library and Museum of Freemasonry
60 Great Queen Street
London WC2B 5AZ
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Nantwich Museum Nantwich Museum
Pillory Street
Nantwich
Cheshire
CW5 5BQ
1st June 2017 North Lanarkshire Heritage Centre North Lanarkshire Heritage Centre
High Road
Motherwell ML1 3HU
1st June 2017 Perth Museum and Art Gallery Perth Museum and Art Gallery
78 George Street
Perth PH1 5LB
1st June 2017 The Pier Arts Centre The Pier Arts Centre
28-36 Victoria Street
Stromness
Orkney KW16 3AA
1st June 2017 Pittencrieff House Museum Pittencrieff House Museum
Pittencrieff Park
Dunfermline KY12 8QH
1st June 2017 The Regimental Museum of The Royal Highland Fusiliers The Regimental Museum of The Royal Highland Fusiliers
518 Sauchiehall Street
Glasgow G2 3LW
1st September 2014 The Regimental Museum of The Royal Highland Fusiliers
Kelvin Hall
1445 Argyle Street
Glasgow G3 8AW
1st September 2014 The Royal Academy of Arts The Royal Academy of Arts
Burlington House
Piccadilly
London W1J 0BD
1st January 2014 Royal College of Music The Royal College of Music Museum
Royal College of Music
Prince Consort Road
London SW7 2BS
5th August 2015 Shotts Heritage Centre Shotts Heritage Centre
5 Behar Road
Shotts ML7 5EN
(in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)
1st June 2017 Stirling Smith Art Gallery and Museum Stirling Smith Art Gallery and Museum
Dumbarton Road
Stirling FK8 2RQ
2nd November 2013 Stockwood Discovery Centre Stockwood Discovery Centre Stockwood Park
London Road
Luton LU1 4LX
1st June 2017 Summerlee Museum of Scottish Industrial Life Summerlee Museum of Scottish Industrial Life
Heritage Way
Coatbridge ML5 1QD
1st June 2017 Touchstones Rochdale Touchstones Rochdale
The Esplanade
Rochdale
Lancaster
OL16 1AQ
2nd November 2013 Towner Art Gallery Towner Art Gallery
Devonshire Park
College Road
Eastbourne BN21 4JJ
1st June 2014 University of Nottingham University of Nottingham Museum
Nottingham Lakeside Arts
University Blvd
Nottingham NG7 2RD
1st June 2017 Wardown Park Museum Wardown Park Museum
Old Bedford Road
Luton LU2 7HA
1st June 2017 West Highland Museum West Highland Museum
Cameron Square
Fort William PH33 6AJ
2nd November 2013 Yorkshire Sculpture Park Yorkshire Sculpture Park
West Bretton
Wakefield WF4 4LG
(in respect of the collections housed in its purpose-built buildings)
1st June 2017 ”
Signature
David Evennett
Heather Wheeler
Two of the Lords Commissioners of Her Majesty’s Treasury
11th September 2017
Explanatory note
(This note is not part of the Order)
This Order, which comes into force on 1st November 2017, 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) (“the Act”) 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 thirty one additional bodies and their respective specified museums and inserting an additional specified museum in respect of each of two bodies already contained in the 2001 Schedule.
The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or an acquisition or importation can have taken place, for the VAT on that supply, acquisition, 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 will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.