ณษศหำฐา๔

Liability โ€• cultural events and spaces

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Liability โ€• cultural events and spaces

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

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 โ€• 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 โ€• 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 โ€˜public bodyโ€™ or an โ€˜eligible bodyโ€™.

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 of exemption for cultural events and services

VAT exemption can apply to charges for admission

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by
  • 16 Nov 2023 08:31

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earnerโ€™s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more Read more

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more Read more