To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies of the recommendations made by the UK alliance of visual art networks in their letter and written evidence submitted to his Department on 20 January 2021 on the extension of Museums and Galleries Exhibition Tax Relief; and if he will make a statement.

The Government keeps all tax reliefs under review, and regularly receives proposals for changes to tax reliefs. The Government has committed to reviewing MGETR before its expiry in 2022.

When considering potential changes, HM Treasury must ensure they provide support to businesses across the economy in a fair way and represent good value for money for the taxpayer.