Under this scheme museums and galleries can claim a refund for VAT incurred in providing free rights of admission. Organisations must apply to join the scheme via the relevant government body (Department for Digital, Culture, Media & Sport, the Welsh or Northern Ireland Assembly, Scottish Government or Ministry of Defence). To be eligible to apply for admission to the scheme museums or galleries must:
- 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:
- providing proof of Arts Council England accredited status (or equivalent)
- past and/or projected visitor figures