Museum and Galleries Exhibition Tax Relief (MGETR) UK 2026: Complete Guide

Museum and Galleries Exhibition Tax Relief (MGETR) is the creative industry tax incentive specifically designed for the UK's museum and gallery sector. It allows qualifying organisations to reclaim a substantial portion of the costs of developing and presenting exhibitions to the public, through a corporation tax credit that can be received as cash where no tax is payable.

From January 2024, MGETR was reformed alongside the other creative industry reliefs, moving to an above-the-line expenditure credit model. This guide explains the current rules, rates and claiming process for 2026.

Background to MGETR

MGETR was introduced in 2017 to support the significant investment that museums and galleries make in creating new exhibitions. The sector had long argued that, unlike film, television and theatre productions which could spread development costs against commercial revenues, public museums often had no taxable profits against which to offset production costs — making a cash credit model essential.

The relief was initially introduced on a time-limited basis and made permanent in 2022, reflecting its success in supporting the sector. Under the 2024 reform, it transitioned from an additional deduction to an above-the-line expenditure credit, aligning it with other reformed creative reliefs and making the benefit more visible in financial statements.

Who Can Claim MGETR?

The Exhibition Development Company (EDC)

MGETR can only be claimed by an Exhibition Development Company — the single company directly responsible for creating and presenting the exhibition. The EDC must:

• Be a company subject to UK corporation tax (not a charity, CIO, trust in its own right, or partnership)
• Be UK-resident or trading through a UK permanent establishment
• Be primarily responsible for the planning, development, installation and presentation of the exhibition
• Bear the financial and creative risk of the exhibition

Many museums and galleries are themselves constituted as charities, which are not subject to corporation tax and cannot claim MGETR directly. Such organisations commonly establish a wholly owned subsidiary company to act as the EDC. The subsidiary develops the exhibition and claims the credit; the economic benefit is then transferred back to the parent charity through gift aid or a management fee arrangement.

Not Claimable By

• Charitable trusts in their own right
• Local authorities (who are not subject to corporation tax)
• Sole trader curators or individual artists
• Companies developing exhibitions primarily for commercial entertainment rather than public cultural benefit

What Is a Qualifying Exhibition?

An exhibition must be a temporary exhibition of objects or works, developed for display to the paying or free-admission public. It must not be a permanent collection display.

Qualifying exhibition types include:

• Temporary art exhibitions
• Historical artefact exhibitions
• Science and natural history exhibitions
• Travelling loan exhibitions
• Travelling versions of permanent collection selections

Not qualifying:

• Permanent gallery rehang or redisplay
• Trade shows and commercial fairs
• Exhibitions primarily for educational institutions on a restricted basis
• Digital-only exhibitions with no physical installation

Touring vs Non-Touring

The distinction mirrors that in Theatre Tax Relief:

• A touring exhibition is one displayed at two or more venues open to the public. It attracts the 45% credit rate.
• A non-touring exhibition is displayed at a single venue throughout its run. It attracts the 40% credit rate.

The intention to tour must be established before the exhibition opens. A touring structure is worth documenting clearly in the exhibition's development plan.

Qualifying Expenditure

MGETR applies to qualifying core expenditure — costs directly incurred in developing, installing, running and de-installing the exhibition. Specifically:

Development and Pre-Production Costs

• Research, curatorial development and exhibition design
• Object selection, loan negotiation and transport arrangements for object transport
• Conservation and condition reporting costs directly attributable to exhibition preparation
• Exhibition catalogue design and production (but not printing costs for retail sale)
• Structural and technical design for the exhibition space

Production and Installation Costs

• Object mount-making, display case construction, set and display construction
• Lighting, AV and interactive installation costs directly attributable to the exhibition
• Conservation treatment directly required for exhibition display
• Shipping, insurance and crating of loaned objects
• Venue adaptation costs attributable to the exhibition

Running Costs During the Exhibition

• Conservation monitoring and maintenance of exhibited objects
• Technical and AV maintenance directly attributable to the exhibition
• Object transit costs where the exhibition tours between venues

De-Installation and Closing Costs

• Strike and de-installation costs
• Return shipping and conservation checks on return of loaned objects
• Storage of exhibition materials for potential future tour dates

What Does Not Qualify

• General overhead of the museum or gallery
• Marketing, press and PR costs
• Retail catalogue printing and book sales
• Fundraising costs
• Capital expenditure on permanent infrastructure
• Non-EEA expenditure

The 25% EEA Expenditure Rule

MGETR has a higher minimum UK/EEA expenditure threshold than most other creative reliefs: at least 25% of qualifying core expenditure must be incurred on goods and services supplied in the UK or EEA.

For most UK museum exhibitions, this threshold is easily met — the majority of expenditure on curatorial staff, conservation, mount-making and installation will naturally be UK-based. However, for exhibitions with significant international loan costs that fall outside the EEA, the 25% rule requires attention.

Credit Rates and Mechanics

Touring exhibitions: 45% Non-touring exhibitions: 40%

The credit is calculated on qualifying core expenditure. It is recorded as income in the profit and loss account before tax, making the benefit transparent to funders, boards and Arts Council assessors.

Example: Touring Exhibition

An EDC develops a touring archaeological exhibition that visits three UK venues. Total qualifying core expenditure is £800,000, all incurred in the UK.

• MGETR credit at 45%: £360,000
• The credit is taxable income; at 25% corporation tax rate: tax on credit = £90,000
• Net MGETR benefit: £360,000 − £90,000 = £270,000
• Effective support rate: 33.75% of qualifying expenditure

For a subsidiary company within the small profits rate of 19%:

• Tax on credit: £68,400
• Net benefit: £291,600 — 36.45% of qualifying expenditure

Cash Repayment for Loss-Making EDCs

Where the EDC has no corporation tax liability (common for subsidiaries of non-commercial museums), the unused credit can be surrendered for a cash repayment from HMRC. This is the primary mechanism through which public museums benefit from MGETR — they receive actual cash to offset exhibition costs, not just a reduction in a tax bill they do not have.

How to Claim MGETR

Step 1: Establish the correct EDC structure. If your institution is a charity, set up or identify an existing subsidiary company that can act as the EDC and bear the development costs directly.

Step 2: Document the exhibition plan. Prepare clear documentation of the exhibition's scope, the EDC's responsibility, the touring arrangements (if applicable) and the qualifying expenditure categories.

Step 3: Track qualifying expenditure separately. From the start of development, keep core exhibition costs separate from general overhead, marketing and capital expenditure.

Step 4: Verify the 25% EEA expenditure threshold. Confirm that at least 25% of qualifying expenditure is UK or EEA sourced.

Step 5: File annual CT600 claims. MGETR can be claimed in each accounting period during development and the exhibition run — not just on completion. This allows cash flow benefits while the project is live.

Step 6: Claim de-installation costs. When the exhibition closes, claim qualifying closing and de-installation costs in the final return period.

Step 7: Surrender for payable credit if needed. Where the EDC has insufficient tax liability, elect to surrender the unused credit for cash.

The claim window is two years from the end of the accounting period in which the expenditure was incurred.

Common Pitfalls

Charity claiming directly. A charity without a trading subsidiary cannot claim MGETR. Many institutions have lost out by not establishing the correct structure before incurring costs.

Marketing costs included. Marketing, press and ticket costs are not qualifying expenditure. Including them inflates the claim and risks HMRC challenge.

Permanent rehang claimed as temporary exhibition. HMRC requires that the exhibition be genuinely temporary. A permanent collection redisplay does not qualify.

Failing to document touring intention. If an exhibition intended to tour is treated as non-touring in the first year and the touring structure is added later, this can jeopardise the 45% rate.

The Bottom Line

MGETR is an essential financial tool for any UK museum or gallery mounting a significant temporary exhibition. At 45% for touring and 40% for non-touring, with the ability to receive unused credit as a cash payment, the relief can cover a substantial portion of curatorial, installation and closing costs.

For charitable institutions, the key is ensuring the correct EDC company structure is in place before expenditure is incurred. For commercially operated galleries, MGETR can meaningfully reduce corporation tax. In either case, careful tracking of qualifying versus non-qualifying expenditure and annual claims throughout the exhibition's life cycle will maximise the benefit.