Museum and Gallery exhibitions tax relief

The relief aims to support museums and galleries to develop new exhibitions and display collections to reach a wider audience.

Eligibility

To qualify you must:

  • Be a charitable company, or a company wholly owned by a charity or local authority
  • Be formally recognised by HMRC
  • Be able to submit a full corporation tax return – you do not need to pay corporation tax to qualify
  • Be either the Primary Production Company (PPC), or the Secondary Production Company (SPC) – you cannot be a PPC and a SPC for the same exhibition

What is a Primary Production Company (PPC)?

The Primary Production Company is responsible for organising an exhibition at the first or only venue. In order to qualify, you must be responsible for the following:

  • Decisions pertaining to creative & technical choices
  • Contractual agreements
  • Running, as well as producing, the exhibition
  • Closing the exhibition

What is a Secondary Production Company (SPC)?

A Secondary Production Company is responsible for organising an exhibition at the second or subsequent venues for an exhibition. In order to qualify, you must be responsible for the following:

  • Running, Production and running the exhibition at that venue
  • Deinstalling the exhibition at that venue

What is a qualifying exhibition?

To be eligible, the exhibition must meet the following criteria:

  • Is a curated public display of an organised collection of objects or works considered to be of scientific, historic, artistic or cultural interest
  • can be a single object
  • at least 25% of core expenditure has been spent on goods/services that were provided from within the European Economic Area (EEA)

Core Expenditure

Core expenditure is spent on:

  • Production of the exhibition
  • The closing and uninstallation of the exhibition – this applies if it is open for one year or less

For more information, visit HMRC’s website here.