Comparison · Creative Tax Relief · 2026
Museums & Galleries Exhibition Tax Relief vs Theatre Tax Relief UK 2026
Museums and Galleries Exhibition Tax Relief is the least well-known of the UK's live/cultural creative industry reliefs, and it works differently from Theatre Tax Relief in one key respect: it is restricted to charities. This guide compares both for 2026.
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TL;DR - 30-Second Summary
- - MGETR: charities/subsidiaries running museums and galleries only, for curated exhibitions
- - TTR: any qualifying theatrical production company, no charity requirement
- - Both share the same 40% (non-touring)/45% (touring) rate from April 2025
- - Each qualifying activity claims one matching relief, not both
Side by Side
| Feature | MGETR | Theatre Tax Relief |
|---|---|---|
| Eligible entity | Charity or subsidiary only | Any qualifying production company |
| Qualifying activity | Curated public exhibitions | Plays, musicals, opera, dance |
| Rate (non-touring) | 40% | 40% |
| Rate (touring) | 45% | 45% |
Verdict
Which relief applies is determined by entity type and activity, not choice — a charitable museum or gallery mounting an exhibition claims MGETR; any qualifying producer of a theatrical work claims TTR. Both now share the same permanent rate structure, so a charitable arts organisation running both museum exhibitions and live theatrical performances should identify and separate the relevant core costs for each activity and claim the correct relief against each. A specialist creative industry tax adviser experienced with charity structures is particularly valuable for MGETR claims given the charity eligibility test.
Frequently Asked Questions
What is Museums and Galleries Exhibition Tax Relief (MGETR)?
MGETR is a corporation tax relief for charitable museums and galleries (or their wholly owned trading subsidiaries) that produce curated public exhibitions, giving an additional deduction on qualifying core production costs, or a payable credit for a loss-making exhibition. It is designed to support the cost of mounting exhibitions, including borrowing and displaying objects, design and installation.
How does eligibility for MGETR differ from Theatre Tax Relief?
MGETR is restricted to charities and their subsidiaries running museums or galleries — a commercial gallery or private collector generally cannot claim it. Theatre Tax Relief has no such charity requirement and is available to any qualifying theatrical production company, whether a charity, a commercial producer, or a subsidised public theatre.
What rates apply to MGETR and Theatre Tax Relief?
Following the Spring Budget 2024 reforms, both reliefs share the same rate structure from accounting periods starting on or after 1 April 2025: a 40% additional deduction for non-touring productions/exhibitions and 45% for touring ones, made permanent alongside Orchestra Tax Relief, replacing the previous plan to taper rates down over time.
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What UK/EEA expenditure condition applies to MGETR?
At least a set minimum proportion (commonly cited as 25%) of core expenditure on an exhibition must be incurred on goods or services provided from within the UK or European Economic Area, a lower bar than the equivalent condition for some other creative industry reliefs, reflecting the specialist and often international nature of borrowing and transporting exhibition objects.
Can a museum claim both MGETR and other creative industry reliefs on the same activity?
No — each qualifying activity is classified into one relief category, and a museum or gallery producing an exhibition claims MGETR specifically for that activity, not Theatre Tax Relief or another creative relief. A charity that separately produces both an exhibition and, for example, an associated theatrical performance would need to identify which costs belong to each activity and claim the matching relief for each.
Why does MGETR only apply to charities?
The relief was designed to support the public-benefit, non-commercial mission of museums and galleries — recognising that most major UK exhibition venues operate as charities or charitable trusts. Restricting the relief to charitable structures (and their trading subsidiaries used to run commercial activities like ticketed exhibitions or shops) targets the relief at institutions whose primary purpose is public access and education rather than private commercial gain.
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Disclaimer: This comparison is general educational information and not tax advice. Creative industry tax relief rates and eligibility rules are subject to change. Refer to gov.uk/creative-industry-tax-reliefs for current guidance and consult a specialist creative industry tax adviser.