HMRC have updated VAT Notice 998 VAT Refund Scheme for museums and galleries.
“Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.”
Sections 1.6, 1.9, 2.2 and 2.7 have been updated.
https://www.gov.uk/guidance/vat-refund-scheme-for-museums-and-galleries-notice-998
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