Liability ― cultural events and spaces

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note explores the VAT liability of income from admission to cultural events and spaces.

For an overview of VAT liability more broadly, see the VAT liability ― overview guidance note.

For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.176.

Liability of cultural events and services ― the basics

In general, charges for admission to events and spaces in the UK will be subject to VAT at the standard rate.

However, charges for admission to certain cultural events and spaces can be exempt from VAT when the supply is made by either a ‘public body’ or an ‘eligible body’.

Public bodies include local authorities, government departments and some non-departmental public bodies. Eligible bodies are (in very broad terms) non-profit organisations which satisfy several eligibility criteria.

The kinds of spaces and events covered by the exemption include museums, galleries, art exhibitions, zoos and some performances.

Scope

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