HC Deb 14 May 1985 vol 79 c86W
Sir David Price

asked the Chancellor of the Exchequer if he will put national galleries and museums on the same footing as local authority galleries and museums in respect of value added tax on their purchases by extending to the former the zero-rating enjoyed by the latter.

Mr. Hayhoe

Although there are special arrangements to enable local authorities to reclaim the value added tax they incur, national galleries and museums are already on a similar footing to the extent that the Government grants they receive broadly take account of taxes such as VAT.