MGETR Introduced 1st April 2017

Museums and Galleries Exhibition Tax Relief

Museums and Galleries Exhibition Tax Relief supports newly developed temporary and permanent exhibitions produced by eligible charitable organisations. Unlike other creative tax reliefs, this is not available to commercial companies.

Established under Finance Act (No.2) 2017

Eligible Entities

✓ Charitable companies
✓ Trading subsidiaries of charitable companies
✓ Companies wholly owned by local authorities

Ineligible Entities

✗ Commercial companies
✗ Non-charitable organisations

Qualifying Criteria

1. Must be producing a qualifying exhibition
2. Exhibition must be newly developed (temporary or permanent)
3. Must be a display of works of scientific, historic, artistic or cultural interest

Core Expenditure

Eligible for tax relief enhancement

✓ Exhibition design and planning
✓ Display construction and installation
✓ Content creation and curation

Non-Core Expenditure

Not eligible for enhancement

✗ Marketing and promotion
✗ General operational costs
✗ Non-exhibition related activities

Key Considerations

Primary and Secondary Companies

Introduces a unique structure with primary and secondary companies concept for relief administration.

Tax Liability Flexibility

Available even when charitable organisations have no Corporation Tax liability.

Credit Limits

Includes a cap on claimable tax credit amounts to manage relief exposure.

Sunset Clause

Legislation contains a planned expiration date - stay informed of any extensions.

Speak With a Specialist

MGETR, grants, maybe both - let's figure out what makes sense for you. It's free to find out.

Check Your Eligibility

Explore Other Tax Reliefs

ATR Animation Tax Relief HTR High-End Television Tax Relief CTR Children's Television Tax Relief VGTR Video Games Tax Relief FTR Film Tax Relief TTR Theatre Tax Relief OTR Orchestra Tax Relief

View all tax reliefs