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Policy Paper Published 15 Mar 2023 HM Revenue & Customs ↗ View on GOV.UK

Two year extension to Museums and Galleries Exhibition Tax Relief sunset clause

This tax information and impact note details the two year extension to the Museums and Galleries Exhibition Tax Relief (MGETR) sunset clause.

▤ Verbatim text from source document

The tax relief available for qualifying companies in the museum and gallery sectors is due to expire in March 2024.

This measure extends the sunset clause for the Museums and Galleries Exhibition Tax Relief for a further 2 years until 31 March 2026.