VATless admissions

From 10 August 2005, the scheme for the refund of VAT incurred on free admission has been extended to museums, libraries (in respect of the historical collections in their galleries, temporary exhibitions and other related public programmes and events), and galleries in universities and other relevant institutions which:

• maintain a permanent collection in a space that is used solely for that purpose;
• provide admission without charge to these collections; and
• are open to the public without appointment at advertised times for at least 30 hours a week.

For the purposes of the scheme, a relevant institution is a body which provides a course of higher education within the meaning of Schedule 6 to the Education Reform Act 1988 or Schedule 7 to the Education Reform (Northern Ireland) Order 1989 (SI 1989/2406 (NI 20)).

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