HMRC has published a consultation – closing 15 September – on Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020. The draft legislation lists additions and changes to the list of museums and galleries that are allowed to reclaim VAT.

The consultation provides an opportunity for those museums and galleries affected to check that the proposed changes and additions are correct. It states that it is not an opportunity for bodies that are not on the list to be added.