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 V4.113M, V4.113N, V4.171 and V4.176.

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

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