Value Added Tax Act 1994 section 33A

Refunds of VAT to museums and galleries

Section 33A provides a mechanism for certain museums and galleries to reclaim VAT on costs attributable to providing free public admission.

• Designated museums and galleries can claim refunds of VAT incurred on goods, services and imports that are attributable to providing free admission to the public, for supplies made on or after 1 April 2001
• Claims must be submitted to HMRC in the required form within a claim period of 4 years from the date of supply or importation, unless HMRC determine a shorter period
• Where costs relating to free admissions cannot easily be separated from costs relating to other activities, HMRC will apportion the VAT and refund only the element attributable to free admissions
• The Treasury may designate by order which bodies and which museums or galleries qualify under this section, and may substitute a later start date than 1 April 2001 for newly designated institutions