VAT Refund Scheme for museums and galleries (VAT Notice 998)

Detail1. Overview

This

1.1 noticeInformation cancels and replaces Notice 998 (November 2017). Details of any changes to the previous version can be found in paragraphthis 1.2.

notice

This notice explains the VAT rules that apply to those museums and galleries that are eligible for refunds of VAT under section 33A of the VAT Act 1994 and which are listed in the ‘VAT (Refund of Tax to Museums and Galleries) Order’ (as amended).

1. Overview

1.1 Information in this notice

This notice applies to those museums or galleries that offer free admission to the public and which are eligible for refunds of VAT under the museums and galleries VAT Refund Scheme. Eligible bodies are listed in the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (as amended). This is reproduced in the annex to this notice.

1.2 What’s changed

The list of qualifying museums and galleries has been updated in line with the changes made in The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 which took effect on 8 July 2024.

1.3 Who should read this notice

Museums and galleries eligible for the museums and galleries VAT Refund Scheme.

1.41.3 The law this notice relates to

The legal provisions concerning this scheme can be found at:

• VAT Act 1994, section 33A, which details the workings of the scheme
• VAT (Refund of Tax to Museums and Galleries) Order 2001 (SI 2001/2879) which lists those museums and galleries eligible for the scheme, and the date from which they became so eligible — seeread paragraphsection 1.51.4 What the position is for museums and galleries that offer free admission to the public

1.51.4 What the position is for museums or galleries that offer free admission to the public

Museums and galleries offering free access are not regarded as being engaged in any business in relation to this activity. They may, of course, have other activities that in their own right are business activities, for example, catering, sales of books and gifts and exhibitions for which there is a charge.

Ordinarily, it is not possible to recover the VAT incurred on goods and services purchased to support non-business activities. Thus, VAT incurred in connection with the free admission of the public is not normally recoverable.

In certain circumstances, however, the government will reimburse this otherwise irrecoverable VAT. For this to be the case, the provisions of section 33A of the VAT Act 1994 (enacted on 1 April 2001) must apply, and the museum or gallery must be named in an Order made by HM Treasury.

1.61.5 What bodies are in section 33A and from when

Bodies eligible to claim refunds of VAT under Sectionsection 33A are listed in column 1 of the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001.

Details of the specific museums and galleries to which such claims relate are set out in column 2 of the Order.

Museums and galleries are eligible for a refund on or after 1 April 2001 unless column 3 of the Order specifies a later date from which a claim can be made.

As an example:

Column 1: body	Column 2: relevant museums and galleries	Column 3: effective date if after 1 April 2001
A museum	New building	1 August 2014
—	A museum	—
—	Address	—
—	Town	—
—	County and postcode	—

1.71.6 Who can be added to section 33A

Section 33A of the VAT Act 1994 is a VAT Refund Scheme aimed at supporting the provision of free access to museums and galleries. Introduced in 2001, the scheme allows eligible museums and galleries to claim back VAT incurred on most goods and services purchased in order to grant free rights of admission to their collections.

From 16 March 2016 the eligibility criteria for the scheme have been broadened. Applications are no longer restricted to national and university museums and galleries only.

There are strict conditions for inclusion in the section 33A scheme and it is not sufficient that a museum or gallery admits the public free of charge.

Requests to include new bodies in the scheme, or to add a new museum or gallery operated by a body already in the scheme, will be considered. Requests must be fully supported by one of the appropriate following administrations or departments.

These are:

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

Nominations should be sent in the first instance to the relevant department or administration listed.

The completion of an application does not guarantee admission to the scheme, and the decision on whether to include a museum or gallery in the scheme is ultimately made by ministers.

To be eligible to apply for admission to 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 website

Newly eligible museums will also be required to complete a strategic business case as part of the application process, including:

• 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 will be required to provide:

• evidence confirming an obligation to providing or continuing to provide free entry
• visitor figures on a bi-annual basis

1.81.7 How section 33A applies to a library

Section 33A does not extend to libraries. However, the Treasury has extended the scheme to cover permanent collections in the British Library, the National Library of Scotland and the National Library of Wales. This is because these qualify as museum collections. Section 33A does not refund, for example, VAT incurred in relation to the reading rooms. This VAT is subject to the normal rules explained in VAT guide (VAT Notice 700).

1.91.8 VAT groups and section 33A bodies

Section 33A bodies can form a VAT group if they meet the requirements for VAT group treatment as set out in VATGroup Notice 700/2: group and divisional registration (VAT Notice 700/2). HMRC will grant such requests only if it’s satisfied that you’re not seeking the arrangement for tax avoidance purposes.

1.101.9 Change in circumstances

The Treasury Order contains your name and the names and addresses of your museums or galleries that are covered by the refund scheme. Advise your sponsor department (paragraph(read 1.7)section 1.6 Who can be added to section 33A) if any of those details change, or if you revert to charging for public admission. They in turn will contact HMRC.

2. Definition of ‘free admission’

2.1 What this section is about

This section explains what VAT you can reclaim under the scheme. From the date specified in the Treasury Order, you will be entitled to recover the VAT you incur in relation to ‘free rights of admission’ which would otherwise be non-recoverable.

2.2 Free admission

Admission is free where the public is able to enter a museum or gallery (without pre-booking), view the collections on display and use freely available facilities for no charge. This includes, for example, access to common areas and facilities such as play areas for children, lectures and instructional classes provided for no charge.

2.3 What VAT can be reclaimed under section 33A

You can reclaim VAT incurred on most goods and services you purchase in order to grant ‘free rights of admission’ to your principal collections. This extends to VAT incurred on:

• the supply to you of goods or services
• goods you have imported into the UK
• goods you acquire in Northern Ireland from the EU

2.4 The supply of goods and services

Whether or not you’re registered for VAT, you can get refunds on goods and services you use or intend to use for free admissions only if you:

• place the order
• receive the supply
• receive a tax invoice addressed to you
• pay from your own funds (including funds awarded to you, for example, lottery funds)

2.5 Time limits for claiming VAT

You must make your claim within 4 years of the due date of your VAT Return for the prescribed accounting period in which the VAT became chargeable — but commencing only from the date specified in the Treasury Order naming you.

Column 1: body	Column 2: relevant museums and galleries	Column 3: effective date if after 1 April 2001
A museum	New building	1 August 2014
—	A museum	—
—	Address	—
—	Town	—
—	County and postcode	—

If ‘New building’ incurs VAT on goods or services that is attributable to the provision of free rights of admission (see(read paragraphsection 2.6),2.6 What we mean by VAT incurred in relation to ‘free rights of admission’), and this VAT is incurred on or after 1 August 2014, the museum has a period of 4 years forward from that date to make a claim for this VAT.

2.6 What we mean by VAT incurred in relation to ‘free rights of admission’

Where you admit the public free of charge to view the principal collections in your museum or gallery, you will be able to reclaim the VAT you have incurred on the:

• items and collections on display (provided they have borne VAT)
• goods and services necessary for their upkeep
• upkeep of the part of the building (including common areas) in which they’re housed
• provision of free information in relation to the items or collections on display, including advertising and other promotional material

2.7 Specific examples

More specifically, this might include the VAT you incur in relation to:

• buying, acquiring or importing the items and collections to which the public has free access
• storing, cleaning and restoring them
• repairing and maintaining that part of the museum or gallery where they’re housed, including cleaning that area and making it secure
• building a new wing to house them
• providing ‘virtual’ access to, and information about them, including virtual museum tours via your free website (provided this is not a business activity)
• providing free lectures
• advertising and promoting them by any other means, including the internet

It also includes those areas, such as office space, that are not themselves open to the public but which are used for administration purposes in connection with free admissions.

2.8 How section 33A applies if you charge the public to see specific items or exhibitions

Provided the public has free access to the principal collections on display, it does not matter that you occasionally charge people to see special exhibitions and so on. However, your claim under section 33A is restricted to VAT incurred in relation to ‘free rights of admission’ as explained in paragraphssections 2.2 Free admission to 2.6.2.6 What we mean by VAT incurred in relation to ‘free rights of admission’. VAT incurred in relation to the special exhibition the public pays to see is subject to the normal rules of input tax deduction, seeread VAT guide (VAT Notice 700).

2.9 When VAT cannot be claimed under section 33A

The provisions in section 33A cannot be used to reclaim any VAT you incur in relation to:

• any non-business activities other than providing free admission to the public (see(read paragraphsection 2.2) Free admission) — for example, you cannot recover under this provision any VAT incurred in relation to grant funded research
• any business activities, such as shops, catering outlets, commercial sponsorship (including commercially sponsored websites), or educational courses that you provide for consideration

Additionally, section 33A does not permit you to recover any VAT:

• that cannot be recovered under the normal VAT rules — seeread VAT guide (VAT Notice 700)
• incurred in another country -— in certain circumstances you can reclaim this VAT from the authorities in the country where you incurred the VAT –— seeread ClaimRefunds backof VAT incurred in the UK ifVAT you’refor establishednon-UK elsewherebusinesses (VAT Notice 723A)

2.10 The VAT you’re entitled to recover

The provisions in section 33A cannot be used to recover VAT incurred in any circumstance other than those outlined in paragraphssections 2.2 Free admission to 2.8.2.8 How section 33A applies if you charge the public to see specific items or exhibitions.

But, if you’re registered for VAT you can recover the VAT incurred on the supply to you of most goods and services, and the importation or acquisition by you of most goods, that relate to your taxable business activities. SeeRead VAT guide (VAT Notice 700).

You cannot generally recover VAT incurred in relation to supplies you make that are exempt from VAT, and you’ll need to operate a partial exemption method to determine whether, and how much, input tax will be restricted. The VAT guide and Partial exemption (VAT Notice 706) give further details.

If you are not registered for VAT, you cannot reclaim any VAT other than to the extent that this is permitted under section 33A.

2.11 Effect on input tax you’ve recovered from charging when you no longer charge the public for admission to museums or galleries

Museums and galleries listed in the Order are not required to account for VAT on goods and services on which they properly recovered input tax and subsequently used to offer free rights of admission. This makes sure that input tax properly recovered at the time on a capital item, as defined in the Capital Goods Scheme, is not made subject to adjustments under that scheme solely on account of the move to free admission. Further information can be found in Extra Statutory Concession (ESC) 3.34 in(VAT VAT Notice 48: extra statutory concessions48).

2.12 The effect of the VAT on the stock and capital assets on hand when your registration for VAT is cancelled

There are certain circumstances when you will have to account for tax on your business assets on hand at deregistration. These are explained in VATCancelling Noticeyour 700/11:registration cancelling(VAT yourNotice registration700/11). However, any assets that you use solely for the purpose of admitting the public free of charge to your principal collections are no longer the assets of a business, and you do not have to account for tax on these assets at the point of deregistration.

3. Recovering the VAT you’ve incurred on the free right of admission

3.1 What this section is about

This section explains how you can recover the VAT you’ve incurred in providing free admission under section 33A of the VAT Act 1994.

3.2 How VAT refunds are claimed after you’ve registered for VAT

You should claim your refund in box 4 of the VAT Return. In that box you should include not only the value of the input tax you incurred in making your taxable business supplies, but also the amount of VAT you’re reclaiming under section 33A on those goods and services you have bought for right of free admission. Be sure to include the net value of your claim in box 7.

3.3 How VAT refunds are claimed if you are not registered for VAT

If you are not registered for VAT and you do not need to register, you should read section 4. Museums and galleries not registered for VAT. You will still be able to claim a refund of the VAT you have incurred on the goods and services you have bought for your free admission activities.

3.4 How to make a claim

You must:

• make the claim in writing
• state the amount you are claiming
• state the periods covered
• explain the basis of your calculation
• hold evidence to support your claim

4. Museums and galleries not registered for VAT

4.1 What this section is about

If you’re a museum or gallery in section 33A of the VAT Act 1994 and you are not registered for VAT, this section will help you make sure your claims for VAT refunds are valid. It also explains how to make them.

4.2 If you’re in section 3333A but not registered,registered for VAT, the goods and services you can recover VAT on

Step	Action
1.	Read section 2 Definition of this‘free noticeadmission’ to find out the main principles
2.	principles. Read section 3 Recovering the VAT you’ve incurred on the free right of admission to see whether you can meet the various requirements set out there
3.	there. Reclaim the VAT you have incurred only when you can attribute it to your free rights of admission
4.	Rememberadmission. You that,cannot because you are not registered, you may neither: • charge VAT on your taxable business activities • or recover the VAT relating to them

as you are not registered.

4.3 How to claim a VAT refund

Step	Action
1.	Apply inusing writing
2.	Makethe sureonline thatform yourVAT126 claimin relatesClaim to a periodVAT ofrefund atas leastan oneorganisation calendarnot monthregistered —for orVAT. 4.4 atSubmitting leastan 12application months if it’s for lessyour thanfirst £100
3.	Makerefund When suremaking theyour periodfirst youVAT chooserefund endsrequest, onfollow the laststeps daythat ofwere aset calendarout month
4.	Makein surethe youletter makesent yourto claimyou withinafter 3being yearsadded afterto the endOrder. Provide ofall the monthinformation listed in which you received the supply,‘Schedule acquisitionof orinformation importation.documents’ Forwhich example,accompanied youthe receiveletter. HMRC goodswill inreview July 2010, so you must submit your claim by 31 July 2014
5.	Keep invoices and otherwhere recordssuccessful tothe supportpayment yourwill claimsbe forprocessed 6and years,you unlesswill yourbe localprovided VATwith Business Advice Centre agrees in writing to a shortercustomer period
6.	Ifreference younumber. obtainThis refundswill bynot Bacsbe (Bankersa AutomatedVAT Clearingregistration Service),number, and informyou uswill ofnot anyhave changesbeen toregistered thefor details of your bank account

VAT.

4.4

4.4.1 Submitting an application for afurther refund

claims

YouWhen needmaking simplyany makefurther aclaims, declarationyou alongshould submit the followingrequest lines:

Ionline amusing claiming a refund of £X for the period……form to……VAT126 toin coverClaim a VAT chargedrefund onas goodsan andorganisation servicesnot boughtregistered for (nameVAT, ofselecting body) the provisionoption offor free‘museum admissionor to the public.gallery’.

Signed.

ForYou (namewill ofneed body).

Address.

Contactyour name.

Contactorganisation’s telephonecustomer number.

Youreference shouldnumber keepprovided evidenceby HMRC to supportaccess theand basiscomplete ofthe your claim.form.

4.5

You Wheremust tocomplete sendall yourthe claim

Sendrequired yourfields claimand to:submit your request.

4.6

4.4.2 What we’ll do when we receive your online claim

OnceWe wewill receivereview yourit claimand we will:

(a) make your refund by Bacs or payable orderorder.

(b)If givewe youneed aany uniquefurther numberinformation tobefore quotethe onpayment allcan claimsbe —processed butwe thiswill doescontact notyou meanusing thatthe wedetails haveprovided registeredon youthe forVAT126 VATform.

Annex to Notice 998

Museums and galleries eligible for refunds of VAT under section 33A of the VAT Act 1994 and which are listed in the ‘VAT (Refund of Tax to Museums and Galleries) Order’

Bodies that are eligible to claim refunds of VAT under Section 33A are listed in column 1. Column 2 specifies the museums and galleries to which such claims relate. Museums and galleries are eligible for a refund on or after 1 April 2001 unless column 3 specifies a later date from which a claim can be made.

Body	Relevant museums and galleries	Effective date if after 1 April 2001
Aberystwyth University	Ceramics Gallery Aberystwyth University Buarth Mawr Aberystwyth Ceredigion SY23 1NG	1 August 2004
—Aberystwyth University	School of Art Gallery and Museum Aberystwyth University Buarth Mawr Aberystwyth Ceredigion SY23 1NG	1 August 2004
Andrew Carnegie Birthplace Museum	Andrew Carnegie Birthplace Museum Moodie Street Dunfermline Fife KY12 7PL	1213 March 2023
Athelstan Museum	Athelstan Museum Town Hall Cross Hayes Malmesbury Wiltshire SN16 9BZ	2 November 2013
—Athelstan Museum	Athelstan Museum The Moravian Church Oxford Street Malmesbury Wiltshire SN16 9AX	2 November 2013
Bethlem Museum of the Mind	Bethlem Museum of the Mind Monks Orchard Road Beckenham BR3 3BX	1 April 2023
British Library	British Library 96 Euston Road London NW1 2DB (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 April 2001
British Museum	British Museum Great Russell Street London WC1B 3DG	1 April 2001
Burns House Museum	Burns House Museum Castle Street Mauchline Kilmarnock KA5 5BZ (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 June 2017
Callendar House	Callendar House Callendar Park Falkirk FK1 1YR	2 November 2013
Congleton Museum	Market Square Congleton Cheshire CW12 1ET	17 November 2020
Dean Castle	Dean Castle Dean Road Kilmarnock KA3 1XB	1 June 2017
Design Dundee Ltd	V & A Dundee 1 Riverside Esplanade Dundee DD14EZ	1 December 2014
Design Museum	Design Museum 224 Kensington High Street London W8 6NQ	1 November 2010
Dick Institute	Dick Institute Elmbank Avenue Kilmarnock KA1 3BU (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 June 2017
Durham University	Museum of Archaeology Durham University Palace Green Library Palace Green Durham DH1 3RN	1 March 2023
—Durham University	Oriental Museum Durham University Elvet Hill Road South Road Durham DH1 3TH	1 March 2023
East Grinstead Museum	East Grinstead Museum Old Market Yard Cantelupe Road East Grinstead West Sussex RH19 3BJ	1 March 2023
Elgin Museum	Elgin Museum 1 High Street Elgin IV36 2HL	1 June 2017
Fulham Palace	Fulham Palace Bishop’s Avenue London SW6 6EA	1 January 2023
Geffrye Museum	Geffrye Museum Kingsland Road London E2 8EA	1 April 2001
Glasgow Life	Gallery of Modern Art (GoMA) Royal Exchange Square Glasgow G1 3AH	1 March 2023
—Glasgow Life	Kelvingrove Art Gallery Argyle Street Glasgow G3 8AG	1 March 2023
—Glasgow Life	Provand’s Lordship Castle Street Glasgow G4 0RB	8 July 2024
—Glasgow Life	Riverside Museum 100 Pointhouse Place Glasgow G3 8RS	1 March 2023
—Glasgow Life	St Mungo Museum of Religious Life and Art Castle Street Glasgow G4 0HR	1 March 2023
—Glasgow Life	The Burrell Collection Pollok Country Park 2060 Pollokshaws Road Bellahouston Glasgow G43 1AT	1 March 2023
Glasgow Women’s Library	Glasgow Women’s Library 23 Landressy Street Glasgow G40 1BP (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 June 2017
Hertford Museum	Hertford Museum 18 Bull Plain Hertford SG14 1DT	1 March 2023
Horniman Museum	Horniman Museum 100 London Road Forest Hill London SE23 3PQ	1 April 2001
Imperial War Museum	Imperial War Museum Lambeth Road London SE1 6HZ	1 December 2001
—Imperial War Museum	IWM North Trafford Wharf Road Trafford Park Manchester M17 1TZ	1 April 2002
King’s Own Royal Regiment Museum	King’s Own Royal Regiment Museum City Museum Market Square Lancaster LA1 1HT	1 June 2017
Kirkcaldy Museum and Art Gallery	Kirkcaldy Galleries War Memorial Gardens Kirkcaldy KY1 1YG (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 June 2017
Lancaster University	Peter Scott Gallery Lancaster University Lancaster LA1 4YW	1 August 2004
—Lancaster University	Ruskin Library Lancaster University Lancaster LA1 4YH	1 August 2004
Letchworth Garden City Heritage Foundation	The Museum at One Garden City Broadway Letchworth Garden City SG6 3BF	1 March 2023
The Library and Museum of Freemasonry	The Library and Museum of Freemasonry 60 Great Queen Street London WC2B 5AZ (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 June 2017
Manchester Metropolitan University	Manchester Metropolitan University Special Collections Sir Kenneth Green Library All Saints Manchester M15 6BH	1 August 2004
Museum of London	Museum of London London Wall London EC2Y 5HN	1 December 2001
—Museum of London	Museum of London West India Quay Canary Wharf London E14 4AL	1 April 2010
—Museum of London	Museum of London Site bound by Charterhouse Street East Poultry Avenue Smithfield Street Snowhill Farringdon London EC1	17 November 2020
The Museum of Military Medicine	Keogh Barracks Ash Vale Aldershot Hampshire GU12 5RQ	1 January 2017
Museum of Richmond	Museum of Richmond Second Floor Old Town Hall Whittaker Avenue Richmond TW9 1TP	8 July 2024
Museum of The Royal Regiment of Scotland	Museum of The Royal Regiment of Scotland The Castle Edinburgh EH1 2NG	1 March 2023
Nantwich Museum	Nantwich Museum Pillory Street Nantwich Cheshire CW5 5BQ	1 June 2017
The National Army Museum	The National Army Museum Royal Hospital Road Chelsea London SW3 4HT	1 April 2001
National Coal Mining Museum for England	National Coal Mining Museum for England Caphouse Gallery New Road Overton Wakefield West Yorkshire WF4 4RH	1 April 2002
National Galleries of Scotland	National Gallery of Scotland The Mound Edinburgh EH2 2EL	1 April 2001
—National Galleries of Scotland	Scottish National Portrait Gallery Queen Street Edinburgh EH2 1JD	1 April 2001
—National Galleries of Scotland	Scottish National Gallery of Modern Art Belford Road Edinburgh EH4 3DR	1 April 2001
—National Galleries of Scotland	Modern Two Belford Road Edinburgh EH4 3DS	1 April 2001
The National Gallery	The National Gallery Trafalgar Square London WC2N 5ND	1 April 2001
National Library of Scotland	National Library of Scotland George IV Bridge Edinburgh EH1 1EW (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 April 2001
—National Library of Scotland	Kelvin Hall 1431-1451 Argyle Street Glasgow G3 8AW (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 April 2001
—National Library of Scotland	National Library of Scotland 33 Salisbury Place Edinburgh (in respect of the historical collections its galleries, temporary exhibitions and other related public programmes and events)	1 April 2001
National Maritime Museum	National Maritime Museum Romney Road London SE10 9NF	1 December 2001
—National Maritime Museum	The Royal Observatory Astronomy Centre Blackheath Avenue London SE10 8JX	3 March 2008
—National Maritime Museum	The Queen’s House Romney Road London SE10 9NF	3 March 2008
National Museum of Scotland	National Museum of Scotland Chambers Street Edinburgh EH1 1JF	1 April 2001
National Museums and Galleries of Northern Ireland	Ulster Museum Botanic Gardens Belfast BT9 5AB	1 April 2001
—National Museums and Galleries of Northern Ireland	Armagh County Museum The Mall East Armagh	1 April 2001
National Museums and Galleries on Merseyside	Walker Art Gallery William Brown Street Liverpool L3 8EL	1 December 2001
—National Museums and Galleries on Merseyside	World Museum Liverpool William Brown Street Liverpool L3 8EN	1 December 2001
—National Museums and Galleries on Merseyside	Museums of Liverpool Pier Head Liverpool L3 1PZ	1 December 2001
—National Museums and Galleries on Merseyside	The Lady Lever Art Gallery Port Sunlight Village Bebington Wirral Merseyside CH62 5EQ	1 December 2001
—National Museums and Galleries on Merseyside	Sudley House Mossley Hill Road Liverpool L1 6BL	1 December 2001
—National Museums and Galleries on Merseyside	HM Revenue and Customs National Museum Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ	1 December 2001
—National Museums and Galleries on Merseyside	International Slavery Museum Dr Martin Luther King Jr Building Albert Dock Liverpool L3 4AX	1 April 2006
Natural History Museum	Natural History Museum Cromwell Road London SW7 5BD	1 December 2001
—Natural History Museum	The Natural History Museum Zoological Museum Akeman Street Tring Hertfordshire HP23 6AD	1 December 2001
The National Library of Wales	The National Library of Wales Aberystwyth Ceredigion SY23 3BU (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	1 April 2001
The National Museum of Wales	National Museum Cardiff Cathays Park Cardiff CF10 3NP	1 April 2001
—The National Museum of Wales	National Museums of Welsh History National Roman Legion Museum High Street Caerleon NP18 1AE	1 April 2001
—The National Museum of Wales	National Museums of Welsh History St Fagans: National History Museum St Fagans Cardiff CF5 6XB	1 April 2001
—The National Museum of Wales	National Museums of Welsh Industry National Slate Museum Llanberis Gwynedd LL55 4TY	1 April 2001
—The National Museum of Wales	National Museums of Welsh Industry Big Pit: National Coal Museum Blaenafon Torfaen NP4 9XP	1 April 2001
—The National Museum of Wales	National Museums of Welsh Industry National Wool Museum Drefach Felindre Llandysul SA44 5UP	1 April 2001
—The National Museum of Wales	National Museums of Welsh Industry National Collections Centre Heol Crochendy Parc Nantgarw Pontypridd CF15 7QT	1 April 2001
—The National Museum of Wales	National Waterfront Museum Swansea Maritime Quarter Victoria Road Swansea SA1 1SN	18 October 2001
National Paralympic Heritage Centre	National Paralympic Heritage Centre Stoke Mandeville Stadium Guttmann Road Stoke Mandeville HP21 9PP	9 July 2020
National Portrait Gallery	National Portrait Gallery St Martin’s Place London WC2H 0HE	1 April 2001
National War Museum of Scotland	National War Museum Edinburgh Castle Edinburgh EH1 2NG	17 November 2020
New Forest Heritage Centre	New Forest Heritage Centre Lyndhurst Hampshire SO43 7NY	9 July 2020
People’s History Museum	People’s History Museum Left Bank Spinningfields Manchester M3 3ER	9 August 2005
Perth Art Gallery	Perth Art Gallery 78 George Street Perth PH1 5LB	1 June 2017
The Pier Arts Centre	The Pier Arts Centre 28-36 Victoria Street Stromness Orkney KW16 3AA	1 June 2017
Queen’s University, Belfast	The Naughton Gallery at Queen’s and Queen’s University Art Collection Lanyon Building Queen’s University Belfast BT7 1NN	1 August 2004
The Regimental Museum of The Royal Highland Fusiliers	The Regimental Museum of The Royal Highland Fusilier 518 Sauchiehall Street Glasgow G2 3LW	1 September 2014
—The Regimental Museum of The Royal Highland Fusiliers	The Regimental Museum of The Royal Highland Fusiliers Kelvin Hall 1445 Argyle Street Glasgow G3 8AW	1 September 2014
The Royal Academy of Arts	The Royal Academy of Arts Burlington House Piccadilly London W1J 0BD	1 January 2014
The Royal Air Force Museum	The Royal Air Force Museum Hendon London NW9 5LL	1 December 2001
—The Royal Air Force Museum	The Royal Air Force Museum Cosford Shifnal Shropshire TF11 8UP	24 August 2005
Royal Armouries	The Royal Armouries Armouries Drive Leeds West Yorkshire LS10 1LT	1 December 2001
—Royal Armouries	Royal Armouries at Fort Nelson Fort Nelson Down End Road Fareham Hants PO17 6AD	1 December 2001
Royal College of Music	The Royal College of Music Museum Royal College of Music Prince Consort Road London SW7 2BS	5 August 2015
Royal College of Physicians Museum	Royal College of Physicians Museum 11 St. Andrews Place Regents Park London NW1 4LE	1 March 2023
Royal Logistic Corps Museum	Royal Logistic Corps Museum Connaught Road Worthy Down Winchester SO21 2RG	8 July 2024
The Royal Scots Dragoon Guards Museum	The Royal Scots Dragoon Guards Museum The Castle Edinburgh EH1 2YT	1 January 2021
The Royal Scots (The Royal Regiment) Regimental Museum	Edinburgh Castle Edinburgh EH1 2YT	17 November 2020
The Royal College of Surgeons of England	Hunterian Museum at the Royal College of Surgeons 38-43 Lincoln’s Inn Field London WC2A 3PE	1 August 2004
Science Museum and Group	Science Museum South Kensington London SW7 2DD	1 December 2001
—Science Museum and Group	National Media Museum Bradford West Yorkshire BD1 1LQ	1 April 2001
—Science Museum and Group	National Railway Museum Leeman Road York YO26 4XY	1 December 2001
—Science Museum and Group	National Collections Centre Red Barn Lane Wroughton SN4 9LT	1 April 2001
—Science Museum and Group	Locomotion, The National Railway Museum at Shildon Shildon County Durham DL4 1PQ	10 February 2003
—Science Museum and Group	Museum of Science and Industry in Manchester Liverpool Road Castlefield Manchester M3 4FP	1 December 2001
Shaftesbury Abbey Museum	Shaftesbury Abbey Museum Park Walk Shaftesbury Dorset SP7 8JR	1 March 2023
Sir John Soane’s Museum	Sir John Soane’s Museum 13 Lincoln’s Inn Fields London WC2A 3BP	1 April 2001
Spalding Gentlemen’s Society	The Museum of the Spalding Gentlemen’s Society Broad Street Spalding PE11 1TB	1 March 2023
St John Ambulance	Museum of the Order of St John St John’s Gate St John’s Lane Clerkenwell London EC1M 4DA	8 July 2024
Stirling Smith Art Gallery and Museum	Stirling Smith Art Gallery and Museum Dumbarton Road Stirling FK8 2RQ	2 November 2013
Stockwood Discovery Centre	Stockwood Discovery Centre Stockwood Park London Road Luton LU1 4LX	1 June 2017
Tate Gallery	Tate Britain Millbank London SW1P 4RG	1 April 2001
—Tate Gallery	Tate Modern Bankside London SE1 9TG	1 April 2001
—Tate Gallery	Tate Liverpool Albert Dock Liverpool L3 4BB	1 April 2001
Teesside University	Middlesbrough Institute of Modern Art Centre Square Middlesbrough TS1 2AZ	1 September 2014
Touchstones Rochdale	Touchstones Rochdale The Esplanade Rochdale Lancaster OL16 1AQ	2 November 2013
Towner Art Gallery	Towner Art Gallery Devonshire Park College Road Eastbourne BN21 4JJ	1 June 2014
UK Border Agency National Museum	Seized: The Borders and Customs Uncovered Basement of Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ	1 December 2012
University of Aberdeen	King’s Museum 90 High Street Aberdeen AB24 3HE	1 August 2004
—University of Aberdeen	Natural Philosophy Collection of Scientific Instruments University of Aberdeen Department of Physics Fraser Noble Building King’s College Aberdeen Scotland AB24 2TZ	1 August 2004
—University of Aberdeen	Zoology Museum University of Aberdeen Zoology Building Tillydrone Avenue Aberdeen Scotland AB23 3AA	1 August 2004
—University of Aberdeen	Special Collection Centre The Sir Duncan Rice Library Bedford Road Aberdeen AB23 3AA	1 August 2004
University of Birmingham	Barber Institute of Fine Arts University of Birmingham Edgbaston Birmingham B15 2TS	1 August 2004
—University of Birmingham	Lapworth Museum Geology University of Birmingham Edgbaston Birmingham B15 2TT	1 August 2004
University of Bristol	University of Bristol Cartoon Archiv Cantocks Close Bristol BS8 1UP	1 August 2004
University of Cambridge	Sedgwick Museum of Earth Sciences 3 Downing Street Cambridge CB2 3EQ	1 August 2004
—University of Cambridge	University Museum of Zoology, Cambridge Downing Street Cambridge CB2 3EJ	1 August 2004
—University of Cambridge	The Fitzwilliam Museum, Cambridge Trumpington Street Cambridge CB2 1RB	1 August 2004
—University of Cambridge	Museum of Archaeology and Anthropology Downing Street Cambridge CB2 3DZ	15 May 2007
—University of Cambridge	Kettle’s Yard Castle Street Cambridge CB3 0AQ	1 December 2014
—University of Cambridge	The Polar Museum Scott Polar Research Institute Lensfield Road Cambridge CB2 1ER	17 November 2020
University of East Anglia	The Sainsbury Centre for Visual Arts University of East Anglia Norwich NR4 7TJ	28 October 2004
University of Edinburgh	Talbot Rice Gallery The University of Edinburgh Old College South Bridge Edinburgh EH8 9YL	1 August 2004
—University of Edinburgh	St Cecilia’s Hall Niddry Street Cowgate Edinburgh EH1 1NQ	1 October 2014
University of Essex	Essex Collection of Art from Latin America (ESCALA) Gallery Colchester Campus Wivenhoe Park Colchester Essex CO4 3SQ	20 March 2014
University of Exeter	The Bill Douglas Centre for the History of Cinema and Popular Culture The Old Library Prince of Wales Road Exeter EX4 4SB	1 August 2004
University of Glamorgan	University of Glamorgan Artworks Collection, Oriel y Bont The University of Glamorgan Treforest Pontypridd CF37 1DL	1 August 2004
University of Glasgow	Hunterian Museum Gilbert Scott Building University of Glasgow University Avenue Glasgow G12 8QQ	1 August 2004
—University of Glasgow	Hunterian Art Gallery 82 Hillhead Street University of Glasgow Glasgow G12 8QQ	1 August 2004
—University of Glasgow	Zoology Museum Graham Kerr Building University of Glasgow University Avenue Glasgow G12 8QQ	1 August 2004
—University of Glasgow	The Hunterian Collections Study Centre Kelvin Hall 1431-1451 Argyle Street Glasgow G3 8AW	1 August 2004
University of Hull	University of Hull Art Collection University of Hull Hull HU6 7RX	1 August 2004
University of Kent	Centre for the Study of Cartoons and Caricatures Templeman Library University of Kent Canterbury CT2 7NU	1 August 2004
University of Leeds	The Stanley and Audrey Burton Gallery University of Leeds Parkinson Building Woodhouse Lane Leeds LS2 9JT	3 March 2008
University of Leicester	Embrace Arts Centre Fielding Johnson Building University Road Leicester LE1 7RH	1 December 2014
University of Liverpool	The Victoria Gallery and Museum The Foundation Building 765 Brownlow Hill Liverpool L69 7ZX	24 October 2005
University of Manchester	The Manchester Museum Oxford Road Manchester M13 9PL	1 August 2004
—University of Manchester	Whitworth Art Gallery The University of Manchester Oxford Road Manchester M15 6ER	1 August 2004
University of Newcastle upon Tyne	GNM Hancock Barras Bridge Newcastle upon Tyne NE2 4PT	28 February 2005
—University of Newcastle upon Tyne	Hatton Gallery University of Newcastle upon Tyne Newcastle upon Tyne NE1 4JA	1 August 2004
University of Oxford	Ashmolean Museum of Art and Archaeology Beaumont Street Oxford OX1 2PH	1 August 2004
—University of Oxford	Oxford University Museum of Natural History Parks Road Oxford OX1 3PW	1 August 2004
—University of Oxford	Pitt Rivers Museum South Parks Road Oxford OX1 3PP	1 August 2004
—University of Oxford	Museum of History of Science Broad Street Oxford OX1 3AZ	1 August 2007
—University of Oxford	The Weston Library (New Bodleian) Bodleian Libraries Broad Street Oxford OX1 3EG (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events)	14 September 2010
University of Reading	Cole Museum of Zoology School of Animal and Microbial Sciences University of Reading Whiteknights Reading RG6 6AJ	1 August 2004
—University of Reading	Museum of English Rural Life University of Reading Redlands Road Reading RG1 5EX	1 August 2004
University of St Andrews	Wardlaw Museum 7a The Scores St Andrews KY16 9AR	1 August 2006
University of the Arts London	Museum and Study Collection Central Saint Martins Granary Building 1 Granary Square London N1C 4AA	1 September 2008
University of Wales Swansea	Egypt Centre University of Wales Swansea Singleton Park Swansea SA2 8PP	1 August 2004
Victoria and Albert Museum	Victoria and Albert Museum Cromwell Road London SW7 2RL	22 November 2001
—Victoria and Albert Museum	Bethnal Green Museum of Childhood Cambridge Heath Road London E2 9PA	1 April 2001
—Victoria and Albert Museum	Victoria and Albert Museum Blythe House 23 Blythe Road Hammersmith London W14 0QX	1 December 2014
—Victoria and Albert Museum	V&A East — Museum Carpenters Road London E15 2DU	17 November 2020
—Victoria and Albert Museum	V&A East — Storehouse Here East Queen Elizabeth Olympic Park London E20 3BS	17 November 2020
The Wallace Collection	The Wallace Collection Hertford House Manchester Square London W1U 3BN	1 April 2001
Wardown Park Museum	Wardown Park Museum Old Bedford Road Luton LU2 7HA	1 June 2017
Wellcome Collection	Wellcome Collection 183 Euston Road London NW1 2BE	17 November 2020
West Highland Museum	West Highland Museum Cameron Square Fort William PH33 6AJ	2 November 2013
The Wilson Art Gallery & Museum	Clarence Street Cheltenham GL50 3JT	17 November 2017
Worcestershire Soldier Gallery Mercian Regiment Museum (Worcestershire)	Worcestershire Soldier Gallery Worcestershire City Art Gallery and Museum Foregate Street Worcester WR1 1DT	8 July 2024
Yorkshire Sculpture Park	Yorkshire Sculpture Park West Bretton Wakefield WF4 4LG	1 June 2017

Your rights and obligations

Read the HMRC Charter to find out what you can expect from us and what we expect from you.

Help us improve this notice

If you have any feedback about this notice, email: customerexperience.indirecttaxes@hmrc.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another question contact the VAT: general enquiries helpline.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.