Guidance

Applying for the VAT Refund Scheme for museums and galleries

Details of the VAT Refund Scheme for museums and galleries.

This guidance was withdrawn on

The VAT Refund Scheme for museums and galleries has now closed for applications in 2023, and we are currently reviewing applications. The closing date for this round was Wednesday 1 March 2023.

Read about the reopening of the scheme and also find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.

Application forms can be requested in English and Welsh by emailing vat33a@dcms.gov.uk

To be considered for inclusion in the list of museums and galleries that are eligible for the VAT Refunds scheme, museums and galleries must return the application form to the relevant body from the list below:

  • Department for Digital, Culture, Media and Sport
  • Welsh Assembly Government
  • Northern Ireland Assembly
  • Scottish Government
  • Ministry of Defence

To be considered for inclusion in the scheme museums or galleries must:

  • Be open to the general public for at least 30 hours per week, without exception
  • Offer free entry, without prior appointment
  • Hold collections in a purpose-built building
  • Display details of free entry and opening hours on the museum or gallery website

Museums and galleries will also be required to complete a strategic business case as part of the application process, which must include:

  • Proof of Arts Council England Accredited status (or equivalent)
  • Past and/or projected visitor figures
  • Information on existing and planned education programmes and community engagement work

Upon admission to the scheme museums or galleries will be required to provide:

  • Evidence confirming an obligation to providing or continuing to provide free entry
  • Visitor figures on an annual basis

The completion of an application does not guarantee admission to the scheme, all applications and business cases will be thoroughly assessed, and the decision to include a museum or gallery is ultimately made by ministers.

Published 3 October 2022
Last updated 2 August 2023 + show all updates
  1. Updated page to reflect application window has now closed.

  2. The closing date for this round of applications extended to 5pm Wednesday 1 March 2023.

  3. First published.