Guidance

Applying for the VAT Refund Scheme for museums and galleries

Details of the VAT Refund Scheme for museums and galleries.

• From: Department for Culture, Media and Sport and Department for Digital, Culture, Media & Sport
• Published: 3 October 2022
• Last updated: 2 August 2023 — See all updates

This guidance was withdrawn on 2 August 2023

The VAT Refund Scheme for museums and galleries closed for applications on 1 March 2023, and the present round of applications concluded with the passage of associated legislation on 29 May 2024.

Read about the reopening of the scheme and also find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.

Application forms can be requested in English and Welsh by emailing vat33a@dcms.gov.uk

To be considered for inclusion in the list of museums and galleries that are eligible for the VAT Refunds scheme, museums and galleries must return the application form to the relevant body from the list below:

• Department for Digital, Culture, Media and Sport
• Welsh Assembly Government
• Northern Ireland Assembly
• Scottish Government
• Ministry of Defence

To be considered for inclusion in the scheme museums or galleries must:

• Be open to the general public for at least 30 hours per week, without exception
• Offer free entry, without prior appointment
• Hold collections in a purpose-built building
• Display details of free entry and opening hours on the museum or gallery website

Museums and galleries will also be required to complete a strategic business case as part of the application process, which must include:

• Proof of Arts Council England Accredited status (or equivalent)
• Past and/or projected visitor figures
• Information on existing and planned education programmes and community engagement work

Upon admission to the scheme museums or galleries will be required to provide:

• Evidence confirming an obligation to providing or continuing to provide free entry
• Visitor figures on an annual basis

The completion of an application does not guarantee admission to the scheme, all applications and business cases will be thoroughly assessed, and the decision to include a museum or gallery is ultimately made by ministers.

Published 3 October 2022
Last updated 2 August 2023 + show all updates

1. 2 August 2023

   Updated page to reflect application window has now closed.

2. 6 December 2022

   The closing date for this round of applications extended to 5pm Wednesday 1 March 2023.

3. 3 October 2022

   First published.