The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020

Statutory Instruments

2020 No. 1167

Value Added Tax

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020

Made

23rd October 2020

Laid before the House of Commons

27th October 2020

Coming into force

17th November 2020

The Treasury make this Order in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994(1).

Citation and commencement

1.  This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020 and comes into force on 17th November 2020.

Amendments to 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(2) is amended as follows.

Insertion of new relevant museums and galleries

3.—(1) In column 2, opposite the entry for Victoria and Albert Museum in column 1, below the text “Victoria and Albert Museum Blythe House 23 Blythe Road Hammersmith London W14 0QX”, insert—

“V&A East - Museum

Carpenters Road

London E15 2DU

V&A East - Storehouse

Here East

Queen Elizabeth Olympic Park

London E20 3BS”.

(2) In column 3, opposite the entry for V&A East - Museum in column 2 inserted by paragraph (1), insert “17th November 2020”.

(3) In column 3, opposite the entry for V&A East – Storehouse in column 2 inserted by paragraph (1), insert “17th November 2020”.

4.—(1) In column 2, opposite the entry for Museum of London in column 1, below the text “Museum of London West India Quay Canary Wharf London E14 4AL”, insert—

“Museum of London

Site bound by Charterhouse Street

East Poultry Avenue

Smithfield Street

Snowhill

Farringdon

London EC1”.

(2) In column 3, opposite the entry for Museum of London Site bound by Charterhouse Street in column 2 inserted by paragraph (1), insert “17th November 2020”.

5.—(1) In column 2, opposite the entry for University of Cambridge in column 1, below the text “Kettle’s Yard Castle Street Cambridge CB3 0AQ”, insert—

“The Polar Museum

Scott Polar Research Institute

Lensfield Road

Cambridge CB2 1ER”.

(2) In column 3, opposite the entry for The Polar Museum in column 2 inserted by paragraph (1), insert “17th November 2020”.

Insertion of new bodies

6.  Below the entry for Yorkshire Sculpture Park, insert—

“Congleton Museum

Market Square

Congleton

Cheshire CW12 1ET

17th November 2020
The Museum of Military Medicine

Keogh Barracks

Ash Vale

Aldershot

Hampshire GU12 5RQ

1st January 2017
National War Museum of Scotland

National War Museum

Edinburgh Castle

Edinburgh EH1 2NG

17th November 2020
The Royal Scots (The Royal Regiment) Regimental Museum

Edinburgh Castle

Edinburgh EH1 2YT

17th November 2020
Wellcome Collection

Wellcome Collection

183 Euston Road

London NW1 2BE

17th November 2020
The Wilson Art Gallery & Museum

Clarence Street

Cheltenham GL50 3JT

17th November 2017”

Amendments to relevant museums and galleries

7.  In column 2, opposite the entry for Museum of London in column 1, after the text “Museum of London London Wall London”, for “EC2Y 5NH” substitute “EC2Y 5HN”.

8.  In column 2, opposite the entry for University of St Andrews in column 1, for “Museum of the University of St Andrews” substitute “Wardlaw Museum”.

Omission of relevant museums and galleries

9.—(1) In column 2, opposite the entry for National Museums and Galleries on Merseyside in column 1, omit—

“Collections Management Division/Development Office

National Museums Liverpool Midland Railway Building

1 Peter Street

Liverpool L1 6BL”.

(2) In column 3, opposite the entry for Collections Management Division/Development Office in column 2 omitted by paragraph (1), omit “1st December 2001”.

10.—(1) In column 2, opposite the entry for Museum of London in column 1, omit—

“Museum of London

Archaeological Service

Mortimer Wheeler House

46 Eagle Wharf Road

London N1”.

(2) In column 3, opposite the entry for Museum of London Archaeological Service in column 2 omitted by paragraph (1), omit “1st March 2002”.

11.  In column 2, opposite the entry for The National Museum of Wales in column 1, omit—

“Segontium Roman Fort Museum

Beddgelert Road

Caernarfon

Gwynedd LL55 2LN”.

12.—(1) In column 2, opposite the entry for University of Manchester in column 1, omit—

“The John Rylands Library

150 Deansgate

Manchester M3 3EH”.

(2) In column 3, opposite the entry for The John Rylands Library in column 2 omitted by paragraph (1), omit “1 August 2004”.

13.—(1) In column 2, opposite the entry for University of St Andrews in column 1, omit—

“Gateway Galleries

North Haugh

St Andrews KY16 9ST”.

(2) In column 3, opposite the entry for Gateway Galleries in column 2 omitted by paragraph (1), omit “1st April 2006”.

Omission of bodies

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

(a)Keele University;

(b)London Metropolitan University;

(c)University College Chichester;

(d)University of Northumbria at Newcastle;

(e)National Football Museum;

(f)University of Bath;

(g)London School of Economics and Political Science;

(h)Pittencrieff House Museum.

(2) In column 2, opposite each of the bodies omitted by paragraph (1), omit the entries for that body’s relevant museums and galleries.

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

Rebecca Harris

David Duguid

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd October 2020

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 17th November 2020, 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.

This Order amends the Schedule to the 2001 Order (“the 2001 Schedule”) by inserting four additional specified museums in respect of three bodies already contained in the 2001 Schedule. Two are inserted under the entry for Victoria and Albert Museum, one under the entry for Museum of London and one under the entry for University of Cambridge. This Order also inserts six new bodies and their respective specified museums and amends the postcode for the specified museum of Museum of London and the museum name for the specified museum of University of St Andrews. This Order also omits five specified museums and omits eight bodies and their respective specified museums (nine museums in total).

The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or an acquisition or importation can have taken place, for the VAT on that supply, acquisition, or importation to be the subject of a valid claim for a refund. The specified dates for The Wilson Art Gallery & Museum and The Museum of Military Medicine are prior to the date on which this Order comes into force. This means that claims for refunds relating to these entries will be permitted in respect of VAT incurred before the date on which this Order comes into force. The authority for this is 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 .

(1)

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).