MGETR60060 - Museums and Galleries Exhibition Tax Relief: eligible expenditure: UK expenditure

The amount of Museums聽& Galleries Exhibition Tax Relief (MGETR) to which a聽production聽company is entitled is聽determined聽by the amount of core expenditure聽which is also UK expenditure.聽

UK expenditure is defined as: 바카라 사이트榚xpenditure on goods and services which are used or consumed in the United Kingdom바카라 사이트�.聽

The nationality of those providing the goods and services has no bearing on whether the expenditure qualifies as UK expenditure. The 바카라 사이트榰sed or consumed바카라 사이트� test does not focus on the supplier of goods and services but instead concentrates on the recipient or customer as the means of determining聽UK expenditure.聽

In order to聽determine聽whether an item of expenditure incurred in relation to an exhibition should be treated as UK expenditure, it is necessary to establish:聽

  • the nature of the specific goods or services in question; and聽

  • the place where the recipient uses or consumes those goods and services.


Production聽

Production costs are allowable provided they relate to exhibitions held at venues in the UK. If the exhibition is a touring exhibition with some venues in the UK and some overseas, any costs that relate to the exhibition as a whole and not a specific venue (e.g.聽rights payments, consideration for use of an item/artefact) must be apportioned on a just and reasonable basis.聽

For example, a reasonable basis would be cost multiplied by聽

the number of days the exhibition is open in the UK聽梅 the number of days it聽is聽open overall聽


Freight聽

Freight costs qualify if part of the journey takes place in the UK. Therefore, they will qualify if the shipping is:聽

  • wholly within聽the UK聽

  • From the UK to a destination abroad聽

  • To the UK from a destination abroad聽

Expenses for freight shipping between destinations outside of the UK will not qualify.聽

ATA Carnet costs are allowable.聽


Storage costs聽

Storage costs will count as expenditure on a service used or consumed in the UK if the storage location is within the UK. It does not matter if the storage provider is based outside the UK.聽