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A government scheme providing museums and galleries with VAT refunds has reopened.

Under the VAT Refund Scheme, eligible institutions are entitled to a refund on VAT incurred on goods and services purchased in order to facilitate free admission.

To be considered for inclusion in the scheme museums or galleries must be open to the general public for at least 30 hours per week, offer free entry without prior appointment, hold collections in a purpose-built building, and display details of free entry and opening hours on their website.

The reopening of the scheme, which last accepted new applicants in 2019, was announced last month by Arts Minister Lord Parkinson.

The closing date for latest round of applications is 5pm on Tuesday 3 January 2023.