Commentary

V3.192 Place of supply of services—special rule—cultural, artistic, sporting, scientific, entertainment and educational services

Part V3 Supplies, acquisitions and imports

V3.192 Place of supply of services—special rule—cultural, artistic, sporting, scientific, entertainment and educational services

V3.192 Place of supply of services—special rule—cultural, artistic, sporting, scientific, entertainment and educational services

This paragraph covers the special place of supply rules that apply to cultural, artistic, sporting, scientific, entertainment and educational services.

For an overview of the place of supply of services rules more broadly, see V3.181.

Place of supply of cultural, artistic, sporting scientific, entertainment and educational services—UK legislation

The general rule for the place of supply of services (see V3.183) is varied by VATA 1994, Sch 4A, paras 9A and 14A in respect of supplies of certain services connected with cultural, artistic, sporting scientific, entertainment and educational activities and events.

The position depends on whether the supplies are made to relevant business persons (for which see V3.182A) or to other persons.

Supplies to business persons (UK legislation)

VATA 1994, Sch 4A, para 9A provides that the place of supply in respect of the following services for business customers (more accurately, 'relevant business persons' – see V3.182A) is where the events in question actually take place:

  1.  

    •     services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions)

  2.  

    •     ancillary services relating to admission to such events

Note that this rule is limited to services relating to/in respect of admission and does not extend to all services/ancillary services related to such activities.

Supplies to other persons (UK legislation)

VATA 1994, Sch 4A, para 14A provides that for persons other than relevant business persons (ie broadly non-business persons) the place of supply of the following services is

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