Statutory Instruments
VALUE ADDED TAX
Made
9th August 2001
Laid before the House of Commons
9th August 2001
Coming into force
1st September 2001
The Treasury, in exercise of the powers conferred on them by section 33A(9) of the Value Added Tax Act 1994(1), hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 and comes into force on 1st September 2001.
2. Section 33A of the Value Added Tax Act 1994 applies to the bodies listed in column 1 of the Schedule to this Order.
3. The museums and galleries listed in column 2 of the Schedule are, for the purposes of section 33A of the Value Added Tax Act 1994, relevant museums and galleries in relation to the bodies listed opposite them in the Schedule.
4. Where column 3 of the Schedule indicates a particular date, in the case of the museum or gallery to be found opposite that date, section 33A of the Value Added Tax Act 1994 shall apply as if, in subsection (1)(c) of that section, that date were substituted for 1st April 2001.
John Heppell
Graham Stringer
Two of the Lords Commissioners of Her Majesty’s Treasury
9th August 2001
Articles 2, 3 and 4
| Column 1 | Column 2 | Column 3 |
|---|---|---|
| Body | Relevant museums and galleries | Later date to be substituted for 1st April 2001 |
| British Museum | British Museum Great Russell Street London WC1B 3DG | |
| Imperial War Museum | Imperial War Museum Lambeth Road London SE1 6HZ | 1st December 2001 |
IWM North Trafford Wharf Road Trafford Park Manchester M17 1TZ | 1st April 2002 | |
| The National Gallery | The National Gallery Trafalgar Square London WC2N 5ND | |
| National Maritime Museum | National Maritime Museum Romney Road London SE10 9NF | 1st December 2001 |
| National Museums and Galleries on Merseyside | Walker Art Gallery William Brown Street Liverpool L3 8EL | 1st December 2001 |
Liverpool Museum William Brown Street Liverpool L3 8EN | 1st December 2001 | |
Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ | 1st December 2001 | |
Museum of Liverpool Life Pier Head Liverpool L3 1PZ | 1st December 2001 | |
The Lady Lever Art Gallery Port Sunlight Village Bebington Wirral Merseyside L62 4XE | 1st December 2001 | |
Sudley House Mossley Hill Road Liverpool L18 8BX | 1st December 2001 | |
The Conservation Centre Whitechapel Liverpool L1 6HZ | 1st December 2001 | |
HM Customs & Excise National Museum Merseyside Maritime Museum Albert Dock Liverpool L3 4AQ | 1st December 2001 | |
| National Portrait Gallery | National Portrait Gallery St Martin’s Place London WC2H 0HE | |
| Natural History Museum | Natural History Museum Cromwell Road London SW7 5BD | 1st December 2001 |
Natural History Museum Zoological Museum Akeman Street Tring Herts HP23 6AD | 1st December 2001 | |
| Royal Armouries | The Royal Armouries Armouries Drive Leeds West Yorkshire LS10 1LT | 1st December 2001 |
Royal Armouries at Fort Nelson Fort Nelson Down End Road Fareham Hants PO17 6AD | 1st December 2001 | |
| Science Museum | Science Museum South Kensington London SW7 2DD | 1st December 2001 |
National Museum of Photography Film and Television Bradford West Yorkshire BD1 1LQ | ||
National Railway Museum Leeman Road York YO26 4XJ | 1st December 2001 | |
Science Museum Wroughton Airfield Swindon Wilts SN4 9NS | ||
National Coal Mining Museum for England Caphouse Colliery New Road Overton Wakefield West Yorkshire WF4 4RH | 1st April 2002 | |
| Tate Gallery | Tate Britain Millbank London SW1P 4RG | |
Tate Modern Bankside London SE1 9TG | ||
Tate Liverpool Albert Dock Liverpool L3 4BB | ||
| Victoria and Albert Museum | Victoria and Albert Museum Cromwell Road London SW7 2RL | 22nd November 2001 |
Bethnal Green Museum of Childhood Cambridge Heath Road London E2 9PA | ||
Theatre Museum: National Museum of Performing Arts Russell Street Covent Garden London WC2 7PR | 22nd November 2001 | |
Wellington Museum Apsley House 149 Piccadilly Hyde Park Corner London W1J 7NT | 22nd November 2001 | |
| The Wallace Collection | The Wallace Collection Hertford House Manchester Square London W1U 3BN | |
| The Greater Manchester Museum of Science and Industry | Museum of Science and Industry in Manchester Liverpool Road Castlefield Manchester M3 4FP | 1st December 2001 |
| Sir John Soane’s Museum | Sir John Soane’s Museum 13 Lincoln’s Inn Fields London WC2A 3BP | |
| Museum of London | Museum of London London Wall London EC2Y 5NH | 1st December 2001 |
Museum of London Archaeological Service Mortimer Wheeler House 46 Eagle Wharf Road London N1 | 1st March 2002 | |
| Geffrye Museum | Geffrye Museum Kingsland Road London E2 8EA | |
| Horniman Museum | Horniman Museum 100 London Road Forest Hill London SE23 3PQ | |
| British Library | British Library 96 Euston Road London NW1 2DB (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) | |
| The National Army Museum | The National Army Museum Royal Hospital Road Chelsea London SW3 4HT | |
| The Royal Air Force Museum | The Royal Air Force Museum Hendon London NW9 5LL | 1st December 2001 |
| National Museums & Galleries of Wales | National Museum & Gallery Cathays Park Cardiff CF10 3NP | |
| National Museums of Welsh History: | ||
Roman Legionary Museum High Street Caerleon NP6 1AE | ||
Segontium Roman Fort Museum Beddgelert Road Caernarfon Gwynedd LL55 2LN | ||
Museum of Welsh Life St Fagans Cardiff CF5 6XB | ||
| National Museums & Galleries of Wales (cont) | National Museums of Welsh Industry: | |
Welsh Slate Museum Llanberis Gwynedd LL55 4TY | ||
Big Pit, National Mining Museum of Wales Blaenafon Torfaen NP4 9XP | ||
Museum of the Welsh Woollen Industry Drefach Felindre Llandysul SA44 5UP | ||
Collections Centre Nantgarw Trefforest Industrial Estate Pontypridd CF15 7QT | ||
| National Museum of Art: | ||
Turner House Plymouth Road Penarth South Glamorgan CF64 3DM | ||
| The National Library of Wales | The National Library of Wales Aberystwyth Ceredigion SY23 3BU (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) | |
| National Museums and Galleries of Northern Ireland | Ulster Museum Botanic Gardens Belfast BT9 5AB | |
Armagh County Museum The Mall East Armagh | ||
| National Museums of Scotland | Royal Scottish Museum Chambers Street Edinburgh EH1 1JF | |
Museum of Scotland Chambers Street Edinburgh EH1 1JF | ||
National War Museum of Scotland Edinburgh Castle Edinburgh | ||
| National Galleries of Scotland | National Gallery of Scotland The Mound Edinburgh EH2 2EL | |
Scottish National Portrait Gallery Queen Street Edinburgh EH2 1JD | ||
Scottish National Gallery of Modern Art Belford Road Edinburgh EH4 3DR | ||
Dean Gallery Belford Road Edinburgh EH4 3DR | ||
| National Library of Scotland | National Library of Scotland George IV Bridge Edinburgh EH1 1EW | |
National Library of Scotland 33 Salisbury Place Edinburgh (in respect of the historical collections in its galleries, temporary exhibitions and other related public programmes and events) |
(This note is not part of the Order)
This Order, which comes into force on 1st September 2001, names (in column 1 of the Schedule) the bodies entitled to claim refunds of VAT under section 33A of the Value Added Tax Act 1994 (c. 23) (“the Act”). Column 2 of the Schedule specifies the museums and galleries to which such claims shall relate.
Section 33A(1)(c) of the Act provides that section 33A shall apply where a supply, acquisition or importation is made to a body on or after 1st April 2001, unless Column 3 specifies a later date in relation to a particular museum or gallery.