Museums and Galleries Exhibition Tax Relief
Museums and Galleries Exhibition Tax Relief (MGETR) was introduced in April 2017. The scheme allows qualifying exhibitions to receive a payable tax credit from HMRC.
Applicants must be a charitable company or local authority which maintains a museum.
Qualifying for MGETR
An exhibition does not qualify for MGETR if:
- it is organised in connection with a competition;
- the purpose of (or one of the main purposes) of the exhibition is the sale of anything on display;
- it involves a live performance by any person, except where it is an incidental part of the exhibition; or
- it involves the display of anything that is alive.
- There are other complex rules which need to be adhered to in order to claim this tax credit. Please contact us for further guidance.
Find out more about MGETR
For more information about MGETR and other Creative Industry Tax Relief please get in touch.
