There are two standard rates of Museums and Galleries Exhibition Tax Relief available.
Non touring exhibitions can claim back 20% of qualifying expenditure. Claims are capped at
£80,000 per exhibition
Touring exhibitions can claim back 25% of qualifying expenditure, with is available to both the
Primary Production Company (PPC) and the Secondary Production Company (SPC). Claims are capped at £100,000 per exhibition, per venue.
Museums and galleries can claim MGETR on which is the lower
80% of total core expenditure
the amount of core expenditure on goods or services that are provided from the EEA
In the Autumn 2021 budget new temporary rates of relief for MGETR where announced.  From 27th October 2021 until April 2023 the rates increase to 50% for touring and 45% for non-touring exhibitions.  From April 2023 the rate will be 35% for touring and 30% for non-touring exhibitions.  Then returning to standard rates from April 2024.