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Museums & Galleries Exhibition Tax Relief

Museums and Galleries Exhibition Tax Relief (MGETR) is a government funding incentive currently worth up to 36% of core production costs, with a higher rate of 40% for touring exhibitions.  MEGTR is managed by HMRC and claimed as part of the Company Tax Return.

As your trusted MEGTR partner, Myriad will ensure your claim is accurate, compliant, and optimised.

Museums & Galleries Exhibition Tax Relief

Guide Overview


Below are six simple sections to help you understand what Museums and Galleries Exhibition Tax Relief (MGETR) is, how it works and whether you’re eligible.

What is Museums and Galleries Exhibition Tax Relief?


Museums and Galleries Exhibition Tax Relief (MGETR) is a creative industry tax relief incentive funded by the UK government.

Unlike other creative tax reliefs, there is no requirement for certification via a cultural test. MGETR supports museums and galleries to develop new permanent and temporary exhibitions for the benefit of the general public.

What is Museums and Galleries Exhibition Tax Relief
How Much MGETR can I claim

How Much MGETR can I claim?


Museums and Galleries Exhibition Tax Relief is currently worth up to 36% of core production costs, with a higher rate of 40% for touring exhibitions.

Museums and Galleries can claim MGETR on the whichever is the lower:

  • 80% of total core expenditure
  • the amount of core expenditure on goods or services that are provided from the EEA

The maximum repayable credit is capped at £100,000 for touring exhibitions and £80,000 for non-touring exhibitions.

How to Qualify for Museums and Galleries Exhibition Tax Relief


To qualify for Museum and Galleries Exhibition Tax Relief, you need to meet the following criteria;

  • You must be a charitable company, or a company wholly owned by a charity or local authority, which maintains a museum or gallery and is responsible for producing and running an exhibition at a venue and actively engaged in the decision-making process
  • The exhibition is a curated display of an organised collection of works (or of a single object or work) considered to be of scientific, historic, artistic or cultural interest.
  • From the planning stage, the exhibition is intended to be open to the general public, irrespective of admission charge.
  • At least 25% of your core production expenditure is within the European Economic Area (EEA)
How to Qualify for Museums and Galleries Exhibition Tax Relief
What is a Touring Exhibition

What is a Touring Exhibition?


A touring exhibition has to fulfil the following additional criteria to qualify for Museums and Galleries Exhibition Tax Relief;

  • It must have been intended as a tour at the outset.
  • The exhibition must be held at two or more venues.
  • At least 25% of the objects or works displayed at the first venue must also be displayed at every subsequent venue.
  • The time between de-installation and installation at the next venue must not exceed six months.
  • The exhibition must have a Primary Production Company for the first venue, and a Secondary Production Company for each subsequent venue.

What is the Museums and Galleries Exhibition Tax Relief (MGETR) claims process?


Museums and Galleries Exhibition Tax Relief is claimed as part of the Company Tax Return (CT600) filed with HMRC. You must also have the following information:

  • Whether the exhibition is touring or non-touring
  • If the exhibition is taking place at more than one venue, then whether the company is claiming as a primary or secondary production company
  • If the company is a secondary production company, then who the primary production company is
  • Analysis of the separate exhibition trade expenditure, which should include statements that show your core expenditure, broken down by category and by EEA and Non-EEA spending.

You’ll need to calculate if your exhibition has made a profit or a loss and determine whether your MGETR claim should be surrendered as a loss for a cash repayment or used to reduce your tax bill.

HMRC has a specific approach for calculating the taxable profit and loss of a Museums and Galleries Exhibition Production Company (MGEPC).

Whats the process to claim R&D Tax Credits
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Our results

  • Confident in delivering value to our clients, we offer our MGETR services on a success fee-only basis.
  • We handle your MGETR claim from start to finish and aim to take up as little of your time as possible.
  • Our expert consultants can identify your qualifying projects and eligible expenses, including costs often missed by accountants and in-house teams.

Frequently asked questions


Qualifying costs are referred to as core expenditures.  This general includes the spending on;

  • Planning and preparation of the exhibition.
  • De-installing and closing the exhibition (if it runs for less than 12 months).

Non-core expenditure typically relates to the running and promotional costs for the exhibition; this includes;

  • Marketing and advertising.
  • Storage (except when there is a tour).
  • Ordinary running cost of the museum or gallery.
  • Purchase of the exhibit(s).
  • Infrastructure costs are not solely related to the new exhibition.

To qualify for Museums and Galleries Exhibition Tax Relief you must be:

  • a charitable company, or company wholly owned by a charity or local authority, which maintains a museum or gallery
  • a charity that is formally recognise by HMRC
  • able to submit a full corporation tax return (CT600), although you do not need to be pay corporation tax relief.
  • You must identify as the Primary Production Company (PPC), or the Secondary Production Company (SPC) if the exhibition is touring. You cannot be the PPC and a SPC for the same exhibition.

The Primary Production Company (PPC) is responsible for organising an exhibition at the first (if touring) or only venue (if not touring).  It must also be responsible for the following at the first or only venue:

  • Creative and technical decisions.
  • Contractual agreements.
  • Producing and running the exhibition.
  • Deinstallation and closing of the exhibition.

A Secondary Production Company (SPC) is responsible for organising an exhibition at the second or subsequent venues for a touring exhibition.  It must be responsible for the following at its venue:

  • Production and running of the exhibition at that venue.
  • Deinstalling the exhibition at the venue.

There is a cap on the amount of relief available via Museums and Galleries Exhibition Tax Relief. 

The maximum repayable credit is capped at £100,000 for touring exhibitions and £80,000 for non-touring exhibitions.

An exhibition is a curated display of an organised collection of works, a single object or work considered to be of scientific, artistic, historical or cultural interest. The exhibition must be open to the general public irrespective of admission charge.

The following criteria would disqualify an exhibition from being eligible for Museums and Galleries Exhibition Tax Relief;

  • If it’s in connection with a competition of any kind.
  • If one of its primary purposes is to sell anything displayed or to advertise or promote any goods or services.
  • If it includes a live performance by a person unless, that performance is incidental to the exhibition.
  • If anything displayed is for sale.
  • If anything displayed is alive.

The apportionment method is not fixed and can be determined on a case-by-case basis. The key criterion is that it must be done fairly and reasonably.

There will often be more than one ‘fair and reasonable’ basis. The requirement is not that the apportionment must be made using the fairest and most reasonable basis but simply that it must be made on a fair and reasonable basis.

Contact the MGETR team today.

Does your business qualify?

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Is your business registered for Corporation Tax in the UK or are you a partnership with corporate owners?

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Have you developed new or improved existing products, processes or services in the last 2 accounting periods?

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Have you incurred any R&D costs on staff, contractors and consumables?

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Does your business have fewer than 500 staff, and either: A turnover of no more than €100 million; or Gross assets of no more than €86 million?

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Sorry, you must be a UK limited company or be a Partnership with corporate owners to be eligible for R&D tax credits.

In order to qualify for R&D tax credits you must be seeking to advance science or technology within your industry. As you’ve not developed any new or improved any existing innovative tools, products or services, and not re-developed any existing products, processes or services in the last 2 years. It is unlikely you have any qualifying activity. If you’re unsure, email or call us and we’ll help clarify.

In order to claim R&D tax credits, you need to either employ staff or spend money on contractors, consumable items and other items. If you’re unsure, email or call us and we’ll help clarify.

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Congrats!! Based on your previous answers, you will qualify for the SME scheme. If you’d like some help maximising and securing your claim, please email or call us.

Congrats!! Based on your previous answers, you will qualify for the RDEC scheme. If you’d like some help maximising and securing your claim, please email or call us.

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