§ Lord Freyberg
asked Her Majesty's Government:
Which national museums have reclaimed VAT on moneys received from the National Lottery, and in each case how much VAT has been reclaimed; and how much VAT those national museums with projects currently under way will be entitled to reclaim; and [HL1010]
Table 1 Charging National Museums and Galleries Grants for projects1 VAT recovered to date from project costs Estimate of future VAT recovery from project costs National Museum of Science and Industry £31,069,000 £4,011,370 £1,619,415 Natural History Museum £6,000,000 £1,050,000 £0 Victoria and Albert Museum £16,000,000 £1,225,000 £3,744,000 Imperial War Museum £19,124,000 £4,000,000 £5,000,000 National Maritime Museum £12,500,000 £2,187,500 £0 National Museums & Galleries on Merseyside £24,000,000 £1,300,000 £4,294,000
Table 2: Non-charging National Museums and Galleries Grants for projects1 VAT recovered to date from project costs Estimate of future VAT recovery from project costs British Museum £45,700,000 £8,700,000 National Gallery2 £0 £0 £0 Tate3 £72,550,000 £13,500,000 £3,500,000 National Portrait Gallery £11,900,000 £308,424 unknown Wallace £7,243,000 £400,000 £220,000 1 Acquisitions and revenue grants (for example the Museum and Galleries Access Fund) are not included 2 The National Gallery has received £21,418,000 from the lottery for acquisitions and touring exhibitions. No VAT was recoverable on the acquisition, but £15,000 is recoverable on touring exhibitions. 3 The Tate has lottery awards from the Heritage Lottery Fund and the Millennium Fund for capital projects to Tate Modern, Tate Britain and Tate Liverpool.
Since, in the case of non-charging national Museums and Galleries, final VAT recovery on projects is not yet settled, the difference between that figure and notional full recovery cannot be estimated at present.
The National Army Museum has not received any money from the National Lottery. The Royal Air Force Museum has, but the information is not kept in the form requested.