MGETR10030 | Museums and Galleries Exhibition Tax Relief: 'Primary' and 'secondary' production companies

The relief includes different rates for touring and non-touring exhibitions. It recognises that museums and galleries that tour exhibitions do not necessarily do so as a single entity. Instead, for exhibitions with multiple venues, they often pass responsibility to other museums and galleries for some venues. To enable those exhibitions at other venues to qualify, the concept of primary and secondary production companies is introduced.

A primary production company is one which, in addition to the points in MGETR10010, is responsible for the production at a single venue; where the exhibition is held at two or more venues, it must be responsible for the exhibition at (at least) one venue. It does not matter which of the exhibition venues it is responsible for, i.e. it can be the first venue or a later venue.

Note: for exhibitions which enter the production stage before 1 April 2022, the primary production company must be responsible for the exhibition at the first venue to meet the definition.

A secondary production company is one which, in addition to the points in MGETR10010, is responsible for the exhibition at a venue, but is not the primary production company.

There may be more than one secondary production company for an exhibition. There can only be one primary production company.