Hundreds of museums, galleries and theatres could benefit from a ruling by the European Court of Justice that will enable them to claim VAT rebates on their admission charges, says The Financial Times.

In a ruling in favour of the Brontë Society over the status of its Parsonage museum in Howarth, Yorkshire, the court said that non-profit cultural organisations should be exempt from the tax, provided they were "managed and administered on a voluntary and unpaid basis".

Institutions must show that unpaid volunteers made the "decisions of last resort" in order to quality for a rebate. In the past, Customs & Excise has denied exemptions to any organisation where a staff member has received a salary.

Applications from other organisations are now expected.