The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017

Made: 11th September 2017

Laid before the House of Commons: 12th September 2017

Coming into force: 1st November 2017

The Treasury, in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994[^f00001], make the following Order:

Citation and commencement

1

This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017 and comes into force on 1st November 2017.

Amendments to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001

2

The Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001[^f00002] is amended as follows.

3

• (1) In Column 2, opposite the entry in Column 1 for University of Edinburgh, below the text “Talbot Rice Gallery The University of Edinburgh Old College South Bridge Edinburgh EH8 9YL”, insert—

• (2) In Column 3, opposite the entry for St Cecilia’s Hall in Column 2 inserted by article 3(1), insert “1st October 2014”.

4

• (1) In Column 2, opposite the entry in Column 1 for University of Glasgow, below the text “Zoology Museum Graham Kerr Building University of Glasgow University Avenue Glasgow G12 8QQ”, insert—

• (2) In Column 3, opposite the entry for The Hunterian Collections Study Centre in Column 2 inserted by article 4(1), insert “1st August 2014”.

5

• (1) At the end of the Schedule, below the entry for Teeside University, insert—

Signed

David Evennett — Heather Wheeler — Two of the Lords Commissioners of Her Majesty’s Treasury — 11th September 2017

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order, which comes into force on 1st November 2017, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 S.I. 2001/2879 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled under section 33A of the Value Added Tax Act 1994 (c. 23) (“the Act”) to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.

This Order amends the Schedule to the 2001 Order (“the 2001 Schedule”) by inserting thirty one additional bodies and their respective specified museums and inserting an additional specified museum in respect of each of two bodies already contained in the 2001 Schedule.

The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or an acquisition or importation can have taken place, for the VAT on that supply, acquisition, or importation to be the subject of a valid claim for a refund. The specified dates for the museums and galleries added to the 2001 Schedule by this Order are prior to the date on which this Order was made. This means that claims for refunds will be permitted in respect of VAT incurred before the date on which this Order was made, laid and came into force. The authority for this is in section 33A(1)(c) and (9) of the Act.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

Footnotes

[^f00001]: 1994 c. 23: section 33A was inserted by section 98 of the Finance Act 2001 (c. 9) and amended by section 118 of, and paragraphs 32 and 33 of Schedule 39 to, the Finance Act 2008 (c. 9).

[^f00002]: S.I. 2001/2879, amended by 2004/1709, 2005/1993, 2008/1339, 2010/608, 2012/2731, 2014/2858 and 2016/235.