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The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2004
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- 2004 No. 1709
- Explanatory Note
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Explanatory Note
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This Order, which comes into force on 1st August 2004, amends the Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (“the 2001 Order”) to include two new museums. The 2001 Order specifies the bodies that are entitled to claim a refund, under section 33A of the Value Added Tax Act 1994, of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries that they operate.
Articles 3 and 4 amend column 2 of the Schedule to the 2001 Order so as to specify the two new museums. The first, operated by the Science Museum, is Locomotion, the National Railway Museum at Shildon. The other, operated by the National Museums and Galleries of Wales, is the National Waterfront Museum Swansea.
Articles 5 and 6 amend column 3 of the Schedule to the 2001 Order by specifying the dates applicable in relation to each of the two new museums. These are the earliest respective dates on which a supply, importation or acquisition can have taken place if the VAT incurred on it is to be the subject of a claim for a refund.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.
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