MGETR10020 - Museums and Galleries Exhibition Tax Relief: Qualifying companies

A company qualifies if it: 

• is the primary or secondary production company for the exhibition,
• is a charitable company which maintains a museum or gallery, or is a company wholly owned by a charity that maintains a museum or gallery, or is a company wholly owned by a local authority that maintains a museum or gallery,
• intends from the planning stage that the exhibition should be public, and
• spends at least 10% of the core expenditure of the exhibition on goods and services that are used or consumed in the UK ('UK expenditure').

See MGETR10030 for definitions of primary and secondary production companies. 

See MGETR60060 for more information about UK expenditure. Prior to 1 April 2024, the minimum expenditure condition instead required at least 25% of core expenditure to be European expenditure. Please see MGETR50040 and MGETR50045 for details.

See Chapter 8 for more information about qualifying companies and their other tax implications.