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Museums and Galleries: VAT

Asked by Sir Christopher ChopeConservativeTreasuryTabled Answered 9 February 2026UIN 110317

The question

To ask the Chancellor of the Exchequer, what the annual cost to the Exchequer is of the exemption from VAT on repairs enjoyed by museums and galleries.

Answered by Dan Tomlinson

HMRC does not hold data that specifically relates to the refunds of VAT on repairs enjoyed by museums and galleries. HMRC does not hold information on VAT revenue from specific products or services because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.

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