The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024

• Citation: S.I. 2024/720
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 and comes into force on 8th July 2024.

Section 2 Amendment of the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001

The Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 is amended as set out in articles 3 to 6.

Section 3 Omission of bodies

(1) In column 1, omit the entries for the following bodies—

(a) Cumbernauld Museum;

(b) The Fergusson Gallery;

(c) Kilsyth Heritage;

(d) North Lanarkshire Heritage Centre;

(e) The Royal Academy of Music;

(f) Shotts Heritage Centre;

(g) Summerlee Museum of Scottish Industrial Life; and

(h) University of Nottingham.

(2) In column 2, opposite each of the bodies omitted by paragraph (1), omit the entries for any relevant museums or galleries relating to that body including, where applicable, the words in brackets.

(3) In column 3, opposite each of the entries for the relevant museums and galleries omitted by paragraph (2), omit the date.

Section 4 Omission of relevant museums and galleries

(1) In column 2, opposite the entry in column 1 for Design Dundee Ltd—

(a) omit the entry—

V & A Dundee

University of Abertay Dundee

Kydd Building

Bell Street

Dundee DD1 1HG

(b) omit the entry—

V & A Dundee

Earl Grey Place

Dundee DD1 4DF

(2) In column 2, opposite the entry in column 1 for University of Reading, omit the entry—

Ure Museum of Greek Archaeology

University of Reading

Room 38

HUMUSS Building

Whiteknights

Reading RG6 6AH

(3) In column 3, opposite each of the entries omitted by paragraphs (1) and (2), omit the date.

Section 5 Amendments to the Schedule

(1) In columns 1 and 2, for “Perth Museum and Art Gallery” substitute “Perth Art Gallery” .

(2) In column 2, opposite the entry in column 1 for Design Dundee Ltd, for the entry beginning with “V & A Dundee” and ending with “Dundee DD1 4HN” substitute—

V&A Dundee

1 Riverside Esplanade

Dundee DD1 4EZ

(3) In column 2, opposite the entry in column 1 for Elgin Museum, for “IV36 2HL” substitute “IV30 1EQ” .

(4) In column 2, opposite the entry in column 1 for Royal Armouries, for the entry beginning with “Royal Armouries at Fort Nelson” and ending with “Hants PO17 6AD” substitute—

Royal Armouries at Fort Nelson

Portsdown Hill Road

Fareham PO17 6AN

(5) In column 2, opposite the entry in column 1 for The Royal College of Surgeons of England, for “35-43 Lincoln's Inn Fields” substitute “38-43 Lincoln’s Inn Fields” .

(6) In column 2, opposite the entry in column 1 for Science Museum Group, below the text “York YO26 4XJ”, for the entry beginning with “Science Museum” and ending with “Wilts SN4 9NS” substitute—

National Collections Centre

Red Barn Lane

Wroughton SN4 9LT

(7) In column 2, opposite the entry in column 1 for University of Leicester, for the entry relating to that body substitute—

Attenborough Arts Centre

University of Leicester

Lancaster Road

Leicester LE1 7HA

(8) In column 2, opposite the entry in column 1 for University of Liverpool, for the entry relating to that body substitute—

The Victoria Gallery and Museum

Ashton Street

Liverpool L69 3DR

(9) In column 2, opposite the entry in column 1 for University of Newcastle upon Tyne, for “Newcastle upon Tyne NE1 4JA” substitute—

Kings Road

Newcastle upon Tyne NE1 7RU

(10) In column 2, opposite the entry in column 1 for Victoria and Albert Museum, for “Bethnal Green Museum of Childhood” substitute “Young V&A” .

(11) In column 2, opposite the entry in column 1 for Yorkshire Sculpture Park—

(a) for “Yorkshire Sculpture Park” substitute—

The Weston Centre Gallery

Yorkshire Sculpture Park

(b) omit the words in brackets.

Section 6 Insertion of new bodies

At the end of the Schedule, in the appropriate column corresponding to the column headings below, insert the following entries—

Column 1

Body

Column 2

Relevant museums and galleries

Column 3

Later date to be substituted for 1st April 2001

Andrew Carnegie Birthplace Museum

Moodie Street

Dunfermline

Fife KY12 7PL

Bethlem Museum of the Mind

Monks Orchard Road

Beckenham BR3 3BX

Museum of Archeology

Durham University

Palace Green Library

Palace Green

Durham DH1 3RN

Oriental Museum

Durham University

Elvet Hill

Durham DH1 3TH

East Grinstead Museum

Old Market Yard

Cantelupe Road

East Grinstead

West Sussex RH19 3BJ

Fulham Palace

Bishop’s Avenue

London SW6 6EA

Gallery of Modern Art (GoMA)

Royal Exchange Square

Glasgow G1 3AH

Kelvingrove Art Gallery

Argyle Street

Glasgow G3 8AG

Provand’s Lordship

Castle Street

Glasgow G4 0RB

Riverside Museum

100 Pointhouse Place

Glasgow G3 8RS

St Mungo Museum of Religious Life and Art

Castle Street

Glasgow G4 0HR

The Burrell Collection

Pollok Country Park

2060 Pollokshaws Road

Bellahouston

Glasgow G43 1AT

Hertford Museum

18 Bull Plain

Hertford SG14 1DT

The Museum at One Garden City

Broadway

Letchworth Garden City

SG6 3BF

Museum of Richmond

Second Floor

Old Town Hall

Whittaker Avenue

Richmond TW9 1TP

Museum of The Royal Regiment of Scotland

The Castle

Edinburgh EH1 2NG

National Paralympic Heritage Centre

Stoke Mandeville Stadium

Guttmann Road

Stoke Mandeville HP21 9PP

New Forest Heritage Centre

Lyndhurst

Hampshire SO43 7NY

Royal College of Physicians Museum

11 St. Andrews Place

Regents Park

London NW1 4LE

Royal Logistic Corps Museum

Connaught Road

Worthy Down

Winchester SO21 2RG

Shaftesbury Abbey Museum

Park Walk

Shaftesbury

Dorset SP7 8JR

The Museum of the Spalding Gentlemen’s Society

Broad Street

Spalding

PE11 1TB

Museum of the Order of St John

St John’s Gate

St John’s Lane

Clerkenwell

London EC1M 4DA

The Royal Scots Dragoon Guards Museum

The Castle

Edinburgh EH1 2YT

Worcestershire Soldier Gallery

Worcestershire City Art Gallery and Museum

Foregate Street

Worcester WR1 1DT