Museum & Gallery Industry Tax Relief

Museum and Gallery Industry Tax Relief was put in place in 2017 to reward touring and non-touring Museums and Galleries.

Tax Relief For The Museum & Gallery Industry

The aim of the scheme is to encourage and support the Museum & Gallery industry, boosting employment in these sectors.

Non-touring exhibitions qualify for a 20% tax relief rate which at maximum equates to £80,000, and touring exhibitions qualify for up to 25%, with a maximum amount payable of £100,000. It proved a success for subsequent years, welcomed and used by many UK Museums and Galleries, relying on it to provide cash injections that are much needed.

You can make, amend, or withdraw a claim for creative industry tax reliefs up to one year after the company’s filing date. 

The Company

How do I Qualify For Tax Relief?

There are certain criteria that need to be met to ensure that a company is eligible to claim Creative Industry Tax Relief, which are:

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Qualification 1

01

The company is the primary or secondary exhibition company, for the exhibition.

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Qualification 2

02

Is a charitable company that maintains a gallery or museum.

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Qualification 3

03

It is a company that is owned by a charity that maintains a gallery or museum

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Qualification 4

04

It is a company that is owned by a local authority that maintains a gallery or museum

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Qualification 5

05

It falls under the company tax regime even if they do not file company tax returns.

What Doesn't Qualify?

  • Its main purpose or one of its main purposes is to sell anything, advertise or promote goods or services
  • It is in connection with a competition
  • It is a live performance by any person (except where the performance is incidental to the exhibition)
  • The item displayed is alive
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The Exhibition

How do I Qualify For Tax Relief?

In terms of qualifying Exhibitions, there is also criteria that makes them eligible, which are:

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Qualification 1

01

The exhibition itself is a curated display of an organised collection of work, this can be a single object or work also which is considered to be of scientific, historic or cultural interest.

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Qualification 2

02

The exhibition is intended to be open to the general public, and it does not need to charge admission.

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Qualification 3

03

At least 25% of the exhibition core spend is European Economic Expenditure (EEA).

Touring Exhibitions

How do I Qualify For Tax Relief?

Touring Exhibitions will need to meet additional criteria to be eligible, which consist of the need for 25% of the total works exhibited at the first venue to be displayed at all venues, to consist of more than one venue, that there should not be more than 6 months between exhibiting at different venues and that the primary production company is registered at Companies House, paying Corporation Tax.

What Costs Qualify for Museum & Gallery Tax Relief?

There are certain costs that you can claim for, but please note that marketing, financing, legal services, storage, ordinary museum running, infrastructure and purchase of new exhibits costs can not be claimed for.

The qualifying expenditure is:

  • Planning and preparing the exhibition itself
  • De-installing and closing the exhibition if it runs for less than 12 months
  • Curator & research costs
  • Exhibit loan costs
  • Insurance & transportation costs
  • Equipment hire
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Making A Claim

How Do I Make A Claim?

To make a claim, you will need to do this through the Company Tax system which means that the claim must be made in a Company Tax Return or an amendment to a Company Tax Return. Contact us now to get a free eligibility check.

To find out more about Green jellyfish’s Creative Industry Tax Relief service for Museums and Galleries, contact us today.