The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note provides an overview of when entrance fees charged at certain cultural exhibitions and events can be exempted from VAT. This guidance note should be read in conjunction with the National museums and galleries – VAT refund scheme guidance note.
Only admission charges levied for the following are exempt from VAT:
choreographic performances of a cultural nature
musical performances of a cultural nature
theatrical performances of a cultural nature
zoos (excludes botanical gardens)
Theatrical, musical or choreographic performances of a cultural nature would usually include a live performance of stages plays, dancing or music in order to be viewed as cultural and therefore included within the scope of this exemption.
Supplies of goods provided in connection with the admission to one of the above events is not covered by the exemption. This is because these would normally be programmes which are zero-rated publications. Therefore there would be no VAT benefit that would be obtained if these were covered by the exemption. See the Printed matter and e-publications ― overview guidance note.
The scope of the cultural exemption in respect of admission charges was the subject of a court decision in Twycross Zoo. In this case, a zoological society charged customers an additional fee in order to experience a ‘close encounter’ with giraffes and elephants. The fee was charged in addition to its normal admission charge for the zoo. HMRC considered that the additional charge for the close encounter was exempt, so
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