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The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014

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Statutory Instruments

2014 No. 2858

Value Added Tax

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014

Made

27th October 2014

Laid before the House of Commons

28th October 2014

Coming into force

1st December 2014

The Treasury, in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994(1), makes the following Order:

Citation and commencement

1.  This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014 and comes into force on 1st December 2014.

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 set out in the Schedule to this Order.

David Evennett

Harriet Baldwin

Two of the Lords Commissioners of Her Majesty’s Treasury

27th October 2014

Article 2

SCHEDULE

Amendments (shown in bold) made to the Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (“the Schedule”) by this Order.

Column 1Column 2Column 3

Changes to names or addresses in the Schedule

In Column 1, for the italic text below substitute the bold text—

From:

ScienceMuseum

To:

Science Museum Group

In Column 2, opposite the entry in Column 1 for University of the Arts London, for the italic text below substitute the bold text—

From:

Museums and Contemporary Collection and Galleries

University of the Arts London

Central Saint Martins

London SW1B 4AP

To:

Museum and Study Collection

Central Saint Martins

Granary Building

1 Granary Square

London N1C 4AA

In Column 2, opposite the entry in Column 1 for National Museums and Galleries on Merseyside, in the entry for International Slavery Museum, for the italic text below substitute the bold text—

From:

Dock Traffic Office

To:

Dr Martin Luther King Jr Building

In Column 2, opposite the entry in Column 1 for University of Aberdeen, for the italic text below substitute the bold text—

From:

MarischalMuseum

University of Aberdeen

King’s College

Broad Street

Aberdeen

Scotland AB24 3SW

To:

King’s Museum

90 High Street

Aberdeen AB24 3HE

In Column 2, also opposite the entry in Column 1 for University of Aberdeen, for the italic text below substitute the bold text—

From:

Natural Philosophy Collection

To:

Natural Philosophy Collection of Scientific Instruments

In Column 2, opposite the entry in Column 1 for The National Museum of Wales, for the italic text below substitute the bold text—

From:

Collections Centre Nantgarw

Trefford Industrial Estate

Pontypridd CF15 7QT

To:

Collections Centre

Heol Crochendy

Parc Nantgarw

Pontypridd CF15 7QT

Deletions (shown in bold) from the Schedule

In Columns 1, 2 and 3, omit—

University of Strathclyde

Collins Gallery

University of Strathclyde

22 Richmond Street

Glasgow G1 1XQ

1st August 2004
The Greater Manchester Museum of Science and Industry

Museum of Science and Industry in Manchester

Liverpool Road

Castlefield

Manchester M3 4FP

1st December 2001

In Columns 2 and 3, opposite the entry in Column 1 for Science Museum Group (‘Science Museum Group’ substituted by virtue of this Order for ‘Science Museum’), omit—

National Coal Mining Museum for England

Caphouse Colliery

New Road

Overton

Wakefield

West Yorkshire WF4 4RH

1st April 2002

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

National Museum of Art

Turner House

Plymouth Road

Penarth

South Glamorgan CF674 3DM

Insertions (shown in bold) to the Schedule

In Columns 1, 2 and 3, below the entry for the UK Border Agency National Museum, insert—

Design Museum

Design Museum

224 Kensington High Street

London W8 6NQ

1st November 2010
University of Leicester

Embrace Arts Centre

Fielding Johnson Building

University Road

Leicester LE1 7RH

1st December 2014
Design Dundee Ltd

V & A Dundee

University of Dundee

Nethergate

Dundee DD1 4HN

1st December 2014

V & A Dundee

University of Abertay Dundee

Kydd Building

Bell Street

Dundee DD1 1HG

1st December 2014

V & A Dundee

Earl Grey Place

Dundee DD1 4DF

1st December 2014
National Coal Mining Museum for England

National Coal Mining Museum for England

Caphouse Colliery

New Road

Overton

Wakefield

West Yorkshire WF4 4RH

1st April 2002

In Columns 2 and 3, opposite the entry in Column 1 for Victoria and Albert Museum, below the entry for Bethnal Green Museum of Childhood, Cambridge Heath Road, London E2 9PA, insert—

Victoria and Albert Museum

Blythe House

23 Blythe Road

Hammersmith

London W14 0QX

1st December 2014

In Columns 2 and 3, opposite the entry in Column 1 for University of Cambridge, below the entry for Museum of Archaeology and Anthropology, Downing Street, Cambridge CB2 3DZ, insert—

Kettle’s Yard

Castle Street

Cambridge CB3 0AQ

1st December 2014

In Columns 2 and 3, opposite the entry in Column 1 for University of Aberdeen, below the entry for Zoology Museum, University of Aberdeen Zoology Building, Tillydrone Avenue, Aberdeen, Scotland AB24 2TZ, insert—

Special Collections Centre

The Sir Duncan Rice Library

Bedford Road

Aberdeen AB23 3AA

5th December 2011

In Columns 2 and 3, opposite the entry in Column 1 for Science Museum Group (‘Science Museum Group’ substituted by virtue of this Order for ‘Science Museum’), below the entry for Locomotion, The National Railway Museum at Shildon, Shildon, County Durham DL4 1PQ, insert—

Museum of Science and Industry in Manchester

Liverpool Road

Castlefield

Manchester M3 4FP

1st December 2001

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 1st December 2014, 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.

Article 2 of this Order provides for amendments to be made to the Schedule to the 2001 Order (“the 2001 Schedule”) as set out in the Schedule to this Order.

The amendments made by this Order to the 2001 Schedule include: deleting two bodies and four specified museums in total; inserting four additional bodies and their respective specified museums, as well as four additional specified museums in respect of bodies already contained in the 2001 Schedule (including re-inserting one of those specified museums by virtue of the fact that it is now operated by a different body); re-inserting another of those specified museums as its own relevant body and specified museum; and minor textual amendments to reflect changes in titles or addresses of bodies and specified museums or galleries.

The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or importation can have taken place, for the VAT on that supply or importation to be the subject of a valid claim for a refund. The specified dates for four of the museums and galleries added to the 2001 Schedule by this Order are prior to the date on which this Order was made. This means that claims for refunds will be permitted in respect of VAT incurred before the date on which this Order was made, laid and came into force. The authority for this is in section 33A(1)(c) and (9) of the Act.

A Tax Information and Impact Note covering this instrument will be published alongside the draft Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014 and will be available on the HMRC website at http://www.hmrc.gsi.gov.uk/thelibrary/tiins.htm.

(1)

1994 c. 23: section 33A was inserted by section 98 of the Finance Act 2001 (c. 9) and amended by section 118 of, and paragraphs 32 and 33 of Schedule 39 to, the Finance Act 2008 (c. 9) and S.I. 2009/403.

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