In summer 2016, the government will consult on a new corporation tax relief, effective from 1 April 2017, designed to encourage museums and galleries to develop creative new exhibitions and display their collections across the country. The relief will be available for the costs of developing temporary or touring exhibitions and the legislation will be in the Finance Bill 2017.

The government has also broadened the eligibility criteria for the VAT refund scheme for museums and galleries from 16 March 2016. The Department for Culture, Media & Sport has published guidance on the new criteria, which supports a wider range of free museums across the UK.

(See HM Treasury: Budget 2016, paragraphs 1.254, 1.255, 2.87 and 2.151 and Department for Culture, Media & Sport: VAT refunds for museums and galleries.)

The government will establish a Broadband Investment Fund, in partnership with private sector investors. The fund will operate on a commercial basis to support the growth of alternative network developers by providing greater access to finance.

During 2017, it proposes to deliver a 5G strategy, based on an assessment by the National Infrastructure Commission of how the UK can become a world leader in 5G. The government will also support the development of a network planning tool, to be trialled in Bournemouth.

Budget 2016 announces a new government commitment that 750MHz of public sector spectrum in bands under 10GHz will be made available by 2022, of which 500MHz will be made available by 2020. This builds on government's previous 2010 commitment (see Legal update, Spending Review 2010: implications for media and communications) and is intended to deliver wider economic benefits by generating capital receipts and by supporting innovation in digital communications services and the development of new technologies.

The government will distribute £14.5 million in grants to extend ultrafast broadband coverage in the south west.

The government has flagged that broadband pricing can be opaque. It is looking for action by industry to improve clarity, and points to new proposals from the Advertising Standards Authority to ensure that broadband adverts do not mislead. It says that a new cost comparison measure for telecoms services will be developed by Ofcom during 2016.

The government is committing to consulting during 2016 on ending the practice of handset locking for customers outside any initial contract period. It will consult on legislative options where voluntary action by telecoms companies does not deliver results.

(See HM Treasury: Budget 2016, paragraphs 1.250-53, 2.319-23 and 2.341.)