VAT Notice 998: refund Scheme for national museums and galleries

HMRC has published an updated version of VAT Notice 998 regarding the refund scheme for national museums and galleries.

The notice has been re-written to reflect the changes announced at Budget 2016 – namely the broadening of the eligibility criteria – as well as to improve readability and provide guidance on the types of activities that fall within the scheme. The list of qualifying museums and galleries has also been updated.