Museums and Galleries Tax Relief

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Museums and Galleries Tax Relief

The incentive exists to aid both touring and non-touring charitable companies or local/governmental authorities to continue improving British heritage. The incentive is not open to commercial companies.

Museums and Galleries Tax Relief Eligibility Criteria

To take full advantage of the incentive you must:

  • Be either the primary or secondary company that is handing an exhibition
  • Be a charitable organisation that is in charge of maintaining either a museum or a gallery
  • You are owned by a company that is in charge of maintaining either a museum or a gallery
  • You are owned by a local authority that supports either a museum or a gallery
  • The main company that is in charge of handling exhibitions and/or installations must make an artistic contribution to the field. The company must also be in charge of running the above-mentioned activities
  • Only one company can be responsible for any given installation/exhibition
  • 25% or more of your costs should be spent in the European Economic Area (EEA)
  • If you are claiming for a touring production, then it is a requirement for at 25% of things displayed or exhibited to be present at every other location that you are planning on being present at
  • There should be no more than 6 months passing in between the installations 

What You Cannot Claim Through Museums and Galleries Tax Relief

There are a few limiting factors to the incentive:

  • You cannot claim relief if you are intending displaying work that is for sale
  • If anything exhibited is alive
  • When your activity is associated with a competition
  • If your exhibition includes a live performance
Surrendering Your Losses
You can surrender your loses for additional deduction to your profits (or enhanced loss) at a rate of 20%. Unless you are a touring company, in which case you can claim up to 25%
Tax Relief Timelines
In certain scenarios, HMRC might accept some late claims however this is not guaranteed and is circumstance based

How Does Counting King Handle My Claim?

The process is simple:

Getting To Know You

We will hold an initial, informal conversation with you to understand what activities you have conducted, what your business is and whether you qualify for the incentive

Evaluating Your Costs

We will request your financials to evaluate your costs and calculate your benefit

Writing Your Claim

Counting King will write the claim for you which you can look over before submission to HMRC – you can be as involved in the process of writing your claim as you want to be


Receive your benefit in either a reduction in your Corporation Tax liability or a payable credit

For help or advice please contact us:

Get In Touch !

We operate nationwide for a range of services and would love to help if possible.

Our highly trained consultants and analysts will look after you and all of your referrals so well, they will thank you for introducing us!


0161 667 5069

Magnetic House, Salford, M50 3XW

Download our Museums and Galleries Tax Relief Information Handout

Learn about the process of claiming Museums and Galleries Tax Relief