HMRC Guidance: VAT Refund Scheme for museums and galleries (VAT Notice 998)

Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.

Contents

1. Detail
2. 1. Overview
3. 2. Definition of ‘free admission’
4. 3. Recovering the VAT you’ve incurred on the free right of admission
5. 4. Museums and galleries not registered for VAT
6. Your rights and obligations
7. Help us improve this notice
8. Putting things right
9. How HMRC uses your information
10. Annex to Notice 998

Source gov.uk

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