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

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