Explanatory note

This Order, which comes into force on 17th November 2020, 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 four additional specified museums in respect of three bodies already contained in the 2001 Schedule. Two are inserted under the entry for Victoria and Albert Museum, one under the entry for Museum of London and one under the entry for University of Cambridge. This Order also inserts six new bodies and their respective specified museums and amends the postcode for the specified museum of Museum of London and the museum name for the specified museum of University of St Andrews. This Order also omits five specified museums and omits eight bodies and their respective specified museums (nine museums in total).

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 Wilson Art Gallery & Museum and The Museum of Military Medicine are prior to the date on which this Order comes into force. This means that claims for refunds relating to these entries will be permitted in respect of VAT incurred before the date on which this Order comes into force. The authority for this is in section 33A(1)(c) and (9)(d) 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 .