Commentary

V4.426 Temporary reduced rate—shows and certain other attractions

Part V4 Exemption, zero-rating and reduced rates

V4.426 Temporary reduced rate—shows and certain other attractions

V4.426 Temporary reduced rate—shows and certain other attractions

With effect during the period from 15 July 2020 to 31 March 2022, VATA 1994, Sch 7A has effect as if an additional 'Group 16 – Shows and Certain other Attractions' were inserted1. This has the effect of applying the temporary reduced rate of VAT to certain supplies relating to shows and other attractions. The temporary reduced rate is initially aligned with the normal reduced rate of VAT (ie it is 5%). However, for the period between 1 October 2021 and 31 March 2022 the reduced rate that applies is 12.5%2.

The temporary reduced rate applies to supplies of the right

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