MGETR60010 - Museums and Galleries Exhibition Tax Relief: eligible expenditure: core expenditure

S1218ZCD Corporation Tax Act 2009

Expenditure of a separate exhibition trade is that incurred by the Museums and Galleries Exhibition  Production Company (MGEPC) on the production of the exhibition from the start of the production process to the finish (including any pre-trading expenditure on these activities) and on exploiting the production.

Core expenditure is expenditure that is incurred on:

  • producing, deinstalling and closing the exhibition
  • storage in certain circumstances (see below)

Museums and Galleries Exhibition Tax Relief (MGETR) is only available on core expenditure that is UK expenditure. Prior to 1 April 2024, European expenditure was used instead of UK expenditure. Please see MGETR60050 and MGETR60070 for details.


Expenditure on storage is not normally core expenditure. Storage expenditure is allowed as core for up to 4 months under the following circumstances only:

  • where the exhibition is held at two or more venues, and
  • the expenditure is incurred between deinstallation at one venue and the opening at the next venue, and
  • the exhibits are not stored at a venue at which the exhibition has been or is to be held.

Core expenditure does not include costs relating to:

  • speculative development on initial concepts and feasibility
  • non-producing activities
  • the cost of running the exhibition during the period which it is open to the public
  • expenditure on purchasing exhibits
  • expenditure on infrastructure

Non-producing activities include, for instance, financing, marketing, legal services and promotional events.

Costs on infrastructure are generally not core expenditure except where they are incurred solely for the purposes of the exhibition. For example, temporary walls to hang or display exhibits or to provide themed rooms for an exhibition would be allowable whereas a new permanently constructed wall would not.

The legislation does not list what is or what is not eligible expenditure for the relief. Each exhibition may have different expenditure associated with it. What needs to be considered is the cost of putting on an exhibition up to the point of opening, along with the deinstallation and closing costs.

Certain costs may need to be apportioned. A just and reasonable apportionment should be made. Any apportionment method chosen should be used consistently.

See MGETR60060 for information about what expenditure constitutes UK expenditure, or MGETR60050 for European expenditure.