Museums and Galleries
Debate between Baroness Knight of Collingtree and Baroness Rawlings
Baroness Rawlings
The economic success of galleries and museums is foremost in the mind of the Secretary of State. As for the aspects of the present taxation policy, what goes into the Budget will be the prerogative of the Chancellor. I am afraid that I cannot go into detail in your Lordships’ House regarding discussions between Ministers, but the Government will keep open all options regarding the point raised by the noble Earl, Lord Clancarty.
Baroness Knight of Collingtree
My Lords, can my noble friend tell the House whether these national museums will be affected by the changes announced in the Budget to charge VAT on alterations to listed buildings? I declare my interest as president of the Sulgrave Manor trust—a Tudor manor house and the ancestral home of George Washington which now operates as a museum. These museums are very old buildings. Will they be protected?
Baroness Rawlings
My noble friend raises a very valid point and I can tell her that the answer is no. National museums are able to recover VAT paid on building alterations and repairs through Section 33A of the VAT Act 1994, which also allows free entry to museums.