Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Business/Non-Business Manual

VBNB40000 · Specific issues

  • VBNB41000 · Office holders
  • VBNB41200 · Ecclesiastical legal appointments
  • VBNB41400 · Judicial appointments
  • VBNB41600 · Legal offices
  • VBNB41710 · Services provided with the recovery of debts across the UK
  • VBNB41720 · High Court Judgments and County Court Judgments transferred to the High Court for enforcement.
  • VBNB41750 · Services provided with the recovery of debts in Scotland
  • VBNB41760 · Services provided with the recovery of debts in Northern Ireland
  • VBNB42000 · Disposal of works of art from historic houses
  • VBNB43000 · Grant funded bodies
  • VBNB43500 · Landfill tax credit funded environmental schemes
  • VBNB44200 · Activities of museums and galleries
  • VBNB44400 · VAT treatment of museums and galleries
  • VBNB44500 · Religious services
  • VBNB45200 · Organisation of Groundwork trusts
  • VBNB45400 · VAT treatment of Groundwork trusts
  • VBNB46000 · Letting on hire of boats and aircraft
  • VBNB47200 · Movement of own goods: contents
  1. Specific issues: contents
  2. Specific issues: activities of museums and galleries

VBNB44200 | Specific issues: activities of museums and galleries

From HM Revenue & Customs · VAT Business/Non-Business Manual

Although the main activity of most museums and galleries is the public display of a collection, many have a number of other activities. This is especially true of older institutions that started out almost as research based academic institutions.

When considering the business question it is important that all activities are identified. You should think about the business/non-business nature of each activity.

Many of the activities of a museum may not be immediately obvious. You should look at documents such as annual reports to gain a full understanding of the institution.

Examples of potential business activities:

  • charges for special exhibitions;

  • self-administered retail outlets;

  • retail concessions;

  • shop rental;

  • catering outlets;

  • car parking;

  • catering concessions/rental;

  • reproduction rights;

  • publications;

  • collection loans made for consideration;

  • premises rental;

  • corporate entertaining;

  • slot machines;

  • rides;

  • charged “experiences”;

  • membership scheme;

  • friends organisation;

  • consultancy for a charge;

  • supplies of staff;

  • sponsorship

Examples of potential non-business activities:

  • academic research;

  • free object loans;

  • free educational activities;

  • free “treasure trove” work;

  • free consultancy;

  • free photographic archives; and

  • establishment of internet site, virtual museum or archive.

PreviousNext
PrivacyTerms