MGETR50010 - Museums and Galleries Exhibition Tax Relief: qualifying exhibitions

Where a company is a Museums and Galleries Exhibition Production Company (MGEPC) for the purposes of Part 15E Corporation Tax Act 2009, each qualifying exhibition is treated as a separate exhibition trade if Museums and Galleries Exhibition Tax Relief (MGETR) is claimed in respect of that exhibition.

An Exhibition is qualifying if it meets each of conditions:

  • the exhibition is a curated public display (MGETR50020)
  • the exhibition is intended to be open to the general public (MGETR50020),
  • at least 10% of the core expenditure (OTR60010) on the exhibition must be UK expenditure (MGETR50040)

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. 

A touring exhibition is qualifying if, in addition to the above

  • it is held at two or more venues
  • at least 25% of the objects or works displayed at the first venue are also displayed at subsequent venues
  • the period between deinstalling the exhibition at one venue and installing it at the next does not exceed 6 months
  • there is a primary production company for the exhibition and that company is with the charge to corporation tax.