The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024

Made: 28th May 2024

Laid before the House of Commons: 29th May 2024

Coming into force: 8th July 2024

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

Citation and commencement

1

This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 and comes into force on 8th July 2024.

Amendment of 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 set out in articles 3 to 6.

Omission of bodies

3

• (1) In column 1, omit the entries for the following bodies—

• (a) Cumbernauld Museum;

• (b) The Fergusson Gallery;

• (c) Kilsyth Heritage;

• (d) North Lanarkshire Heritage Centre;

• (e) The Royal Academy of Music;

• (f) Shotts Heritage Centre;

• (g) Summerlee Museum of Scottish Industrial Life; and

• (h) University of Nottingham.

• (2) In column 2, opposite each of the bodies omitted by paragraph (1), omit the entries for any relevant museums or galleries[^f00003] relating to that body including, where applicable, the words in brackets.

• (3) In column 3, opposite each of the entries for the relevant museums and galleries omitted by paragraph (2), omit the date.

Omission of relevant museums and galleries

4

• (1) In column 2, opposite the entry in column 1 for Design Dundee Ltd—

• (a) omit the entry—

V & A Dundee University of Abertay Dundee Kydd Building Bell Street Dundee DD1 1HG

; and

• (b) omit the entry—

V & A Dundee Earl Grey Place Dundee DD1 4DF

• (2) In column 2, opposite the entry in column 1 for University of Reading, omit the entry—

Ure Museum of Greek Archaeology University of Reading Room 38 HUMUSS Building Whiteknights Reading RG6 6AH

• (3) In column 3, opposite each of the entries omitted by paragraphs (1) and (2), omit the date.

Amendments to the Schedule

5

• (1) In columns 1 and 2, for “Perth Museum and Art Gallery” substitute “Perth Art Gallery”.

• (2) In column 2, opposite the entry in column 1 for Design Dundee Ltd, for the entry beginning with “V & A Dundee” and ending with “Dundee DD1 4HN” substitute—

V&A Dundee 1 Riverside Esplanade Dundee DD1 4EZ

• (3) In column 2, opposite the entry in column 1 for Elgin Museum, for “IV36 2HL” substitute “IV30 1EQ”.

• (4) In column 2, opposite the entry in column 1 for Royal Armouries, for the entry beginning with “Royal Armouries at Fort Nelson” and ending with “Hants PO17 6AD” substitute—

Royal Armouries at Fort Nelson Portsdown Hill Road Fareham PO17 6AN

• (5) In column 2, opposite the entry in column 1 for The Royal College of Surgeons of England, for “35-43 Lincoln's Inn Fields” substitute “38-43 Lincoln’s Inn Fields”.

• (6) In column 2, opposite the entry in column 1 for Science Museum Group, below the text “York YO26 4XJ”, for the entry beginning with “Science Museum” and ending with “Wilts SN4 9NS” substitute—

National Collections Centre Red Barn Lane Wroughton SN4 9LT

• (7) In column 2, opposite the entry in column 1 for University of Leicester, for the entry relating to that body substitute—

Attenborough Arts Centre University of Leicester Lancaster Road Leicester LE1 7HA

• (8) In column 2, opposite the entry in column 1 for University of Liverpool, for the entry relating to that body substitute—

The Victoria Gallery and Museum Ashton Street Liverpool L69 3DR

• (9) In column 2, opposite the entry in column 1 for University of Newcastle upon Tyne, for “Newcastle upon Tyne NE1 4JA” substitute—

Kings Road Newcastle upon Tyne NE1 7RU

• (10) In column 2, opposite the entry in column 1 for Victoria and Albert Museum, for “Bethnal Green Museum of Childhood” substitute “Young V&A”.

• (11) In column 2, opposite the entry in column 1 for Yorkshire Sculpture Park—

• (a) for “Yorkshire Sculpture Park” substitute—

The Weston Centre Gallery Yorkshire Sculpture Park

; and

• (b) omit the words in brackets.

Insertion of new bodies

6

At the end of the Schedule, in the appropriate column corresponding to the column headings below, insert the following entries—

Signed

Amanda Milling — Amanda Solloway — Two of the Lords Commissioners of His Majesty's Treasury — 28th May 2024

Explanatory note

(This note is not part of the Order)

Explanatory Note

This Order, which comes into force on 8th July 2024, 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.

The Schedule to the 2001 Order (“the Schedule”), in which the specified bodies and their related museums and galleries are listed, is amended by articles 3 to 6 of this Order. Article 3 omits eight bodies and their corresponding museums or galleries from the Schedule. Three additional museums or galleries are omitted by article 4 although their related bodies remain in the Schedule. Article 5 makes miscellaneous amendments to the details included in the Schedule. Nineteen new bodies, with their corresponding museums or galleries, are inserted at the end of the Schedule by Article 6.

Article 6 also includes (in the entries to be inserted in column 3 of the Schedule) the dates from which section 33A of the Act is to have effect in the case of each of the museums or galleries added. The relevant dates for twenty of the new entries are prior to the date on which this Order comes into force. This means that claims for refunds relating to these entries may be made in respect of VAT incurred before the commencement date for this Order in accordance with provision made in section 33A(1)(c) and (9)(d) 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 paragraph 33 of Schedule 39 to the Finance Act 2008 (c. 9) and paragraph 32 of Schedule 8 to the Taxation (Cross-Border Trade) Act 2018 (c. 22).

[^f00002]: S.I. 2001/2879, amended by S.I. 2004/1709, 2005/1993, 2008/1339, 2010/608, 2012/2731, 2014/2858, 2016/235, 2017/905 and 2020/1167.

[^f00003]: A “relevant museum or gallery” is one that is specified by the Treasury in an order made under Section 33A(9) of the Value Added Tax Act 1994.