Land and buildings ― income ― admission charges

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about:

•
the VAT treatment of admission charges for places of culture or entertainment
•
the VAT treatment of admission charges for sports facilities
•
whether there is a single supply of admission or there are multiple supplies

For detailed commentary, see De Voil Indirect Tax Service V4.110F and V4.110G.

Admission charges for places of culture or entertainment

The table below provides a summary of the VAT treatment of admission charges for art exhibitions, concerts, galleries, museums, musical and choreographic performances of a cultural nature, places of entertainment, sports grounds, theatres, and zoos.

Circumstances	VAT treatment	Legislation	Guidance
Charges made by charities and other qualifying bodies for admission to fund-raising events, which may include events that include cultural activities or entertainment	Subject to conditions, the admission charges are exempt from VAT. If the conditions for VAT exemption are not met, the admission charges are subject to VAT at the standard rate	VATA 1994, Sch 9, Part II, Group 12	Liability ― fundraising events
Charges

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more

Autumn Budget 2024

Corporation Tax

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

UU��ֱ��