Corporation Tax Act 2009 section 1218ZCA

Companies qualifying for museums and galleries exhibition tax relief

Section 1218ZCA sets out the four conditions a company must meet in order to qualify for museums and galleries exhibition tax relief.

• The company must be the primary or a secondary production company for the exhibition
• The company must be a charitable company maintaining a museum or gallery, or be wholly owned by a charity or local authority that maintains one
• The company must intend from the outset of planning that the exhibition will be open to the general public
• At least 25% of qualifying expenditure must be on goods or services provided from within the UK