Standard-rated entertainment (Grp. 1, item 1(l))

The grant of a right to occupy a box, seat, or other accommodation at a sports ground, theatre, concert hall or other place of entertainment is excluded from exemption, thus standard-rating applies.

The court held in C & E Commrs v Zinn (1987) 3 BVC 174 that the transfer of the right to occupy a seat or a box in the Albert Hall was the assignment of a ‘licence to occupy land’ and so exempt.

However, later UK law reverses Zinn by an exception to the exemption which reads (VATA 1994, Sch. 9, Grp. 1, item 1(l); HMRC VAT – Land and Property Manual at VATLP 18000):

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