Updated Guidance on VAT Refunds for Museums and Galleries: HMRC Notice 998 (2024)

• HMRC guidance for galleries and museums Notice 998 has been updated
• Notice applies to museums or galleries offering free admission eligible for VAT refunds
• Museums and galleries offering free access are not considered in business for VAT purposes
• Normally VAT incurred on goods and services for non-business activities is not recoverable
• HMRC will reimburse irrecoverable VAT for museums or galleries named in an Order by HM Treasury

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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