Part V8 HMRC Notices | Commentary

701/47/11 Culture

Part V8 HMRC Notices | Commentary


August 2011

This notice cancels and replaces Notice 701/47 (December 2003).

1 Introduction

1.1 What is this notice about?

This notice explains when admission charges to certain cultural exhibitions and events can be exempted from VAT, and by whom. It also covers the exemption of associated fund-raising activities by certain cultural bodies.

Main narrative treatment—V4.171, 176.

1.2 What has changed?

This notice has been restructured and rewritten to improve readability and replaces the December 2003 edition.

Other main changes are—


    —     Removal of paragraph 8.


    —     Removal of paras 9–11. These paragraphs referred to the revised policy related to the interpretation of “managed and administered on an essentially voluntary basis” which was introduced on 1 June 2004. This information has either been amalgamated into the new Public Notice or removed as details on transitional arrangements are no longer needed.

1.3 Who should read this notice?

You should read this notice if you charge for admission to venues, sites, events or performances of a cultural nature.

1.4 What law covers this notice?

The relevant law covering…is the Value Added Tax Act 1994…
admission charges to cultural eventsSchedule 9, Group 13
fund-raising activitiesSchedule 9, Group 12

2 Qualifying services

2.1 Who can exempt admission charges?

The exemption of admission charges is restricted to—


    —     public authorities and


    —     other cultural bodies that satisfy certain conditions – these are referred to as “eligible bodies”.

Sections 3 and 4 provide details on the qualifying conditions for exemption for each of these types of bodies.

Main narrative treatment—V4.176.

2.2 Do all admission charges qualify for exemption?

No. Only admission

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