Who is eligible for Museums and Galleries Exhibition Tax Relief (MGETR)?

Available across the whole UK (England, Scotland, Wales, and Northern Ireland). Applicant must be a registered business. Most relevant to: Creative Arts & Media, Charity & Nonprofit.

What is the deadline for Museums and Galleries Exhibition Tax Relief (MGETR)?

This is a rolling scheme with no fixed deadline.

Back

Tax ReliefUK-wide

Museums and Galleries Exhibition Tax Relief (MGETR)

HM Revenue & Customs

Description

Gives charitable museums, galleries, and their subsidiaries a Corporation Tax expenditure credit worth 45% of qualifying costs for touring exhibitions, or 40% for non-touring ones. It's restricted to charitable companies, wholly-owned subsidiaries of a charity, or companies owned by a local authority that runs a museum or gallery — it's not available to commercial exhibition organisers.

Amount

45% expenditure credit for touring exhibitions, 40% for non-touring exhibitions

Deadline

Rolling / no fixed deadline

Eligibility summary

Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
Applicant must be a registered business.
Most relevant to: Creative Arts & Media, Charity & Nonprofit.

Notes: One of three related 'cultural tax reliefs' alongside Theatre Tax Relief and Orchestra Tax Relief; the scheme's original sunset clause has been removed, making it permanent.
Requirement: Company must be a charitable company, a wholly-owned subsidiary of a charity, or a company wholly owned by a local authority that maintains a museum/gallery, and be responsible for producing, running, and closing the exhibition.

Want help with this application?

R&D claims and business grants are exactly where a specialist can make the biggest difference — both in claim size and time saved. We're building relationships with vetted professionals who can help with applications like this — register your interest and we'll follow up when we have someone to recommend.

Some of the organisations we may connect you with pay us a referral fee if you use their service. This never affects which listings you see in the directory. No live partner is confirmed yet for this listing.

You can also do this yourself for free via the official source

How to apply

Claim via your Corporation Tax return (CT600), with the additional creative industries information required by HMRC.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.