Sex 2003
Glenn Brown

Serpentine Gallery, London
14 September - 7 November 2004

Unversity Museums Gain VAT Releif Enabling Free Entry

In the 2004 Spending Review, the Chancellor Gordon Brown announced a long-awaited change regarding the VAT payable by university museums: "Visits to national museums that used to charge for entry were 72 per cent higher in the year to December 2003 than in the year to December 2001 ..... [The Government will now extend] the policy of promoting free access, and the Value Added Tax (VAT) refund scheme that helps deliver it, to university museums. This will allow eligible university museums to reclaim their input VAT, as they would be able to do if they charged output VAT on admission charges. "

To download a copy of University Museums in the United Kingdom: A National Resource for the 21st Century': .