The deadline for applications under the VAT refund scheme allowing galleries and museums to reclaim VAT incurred on most goods and services purchased in order to fund free admissions has been extended until 4 January 2019.

The scheme was re-opened in May 2018 to all relevant organisations that meet the following criteria:

• Be open to the general public for at least 30 hours per week, without exception
• Offer free entry, without prior appointment
• Hold collections in a purpose-built building
• Display details of free entry and opening hours on the museum website

Museums and galleries will also be required to complete a strategic business case as part of the application process, including:

• Proof of Arts Council England Accredited status (or equivalent)
• Past and/or projected visitor figures
• Information on existing and planned education programmes and community engagement work

Upon admission to the scheme museums or galleries will be required to provide:

• Evidence confirming an obligation to providing or continuing to provide free entry
• Visitor figures on a bi-annual basis

Application forms should be requested by emailing VAT33A@culture.gov.uk

The completion of an application does not guarantee admission to the scheme, all applications and business cases will be thoroughly assessed, and the decision to include a museum or gallery is ultimately made by ministers.

Further information relating to the scheme can be accessed here.

The closing date for this round of applications is Friday 4 January 2019.