Commentary

V2.212 Deemed business—admission charges

Part V2 Registration – deregistration

V2.212 Deemed business—admission charges

V2.212 Deemed business—admission charges

This paragraph examines the deemed business of admission to premises by virtue of VATA 1994, s 94(2)(b).

For an overview of VAT and business more broadly, see V2.201B.

VATA 1994, s 94(2)(b) provides that, without prejudice to the generality of other provisions, 'the admission, for a consideration, of persons to any premises' is deemed to be the carrying on of a business.

This provision is effectively an incentive to certain bodies to charge for admission where they might not do so otherwise, since it enables them to recover input tax on related purchases. However, from 1 April 2001,

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