Admission charges

Exemption

Commentary – VAT Reporter ¶52-235

Museums

Commentary – VAT Reporter ¶52-240

Application of profits

Commentary – VAT Reporter ¶50-900

Definition of cultural activities

Commentary – VAT Reporter ¶52-235

Eligible bodies

Fund-raising events

Commentary – VAT Reporter ¶50-910

Meaning of eligible body

Commentary – VAT Reporter ¶50-880 ; VAT Reporter ¶50-890

Supply by

Commentary – VAT Reporter ¶50-890

Exemption

Admission charges

Commentary – VAT Reporter ¶52-235 ; VAT Reporter ¶52-240

Cases

Commentary – VAT Reporter ¶50-905

Conditions

Commentary – VAT Reporter ¶50-880

Eligible body, meaning

Commentary – VAT Reporter ¶50-880

European law

Commentary – VAT Reporter ¶50-880

Fund-raising events

Legislation/Regulatory – VATA94 Sch. 9, Grp. 12

Generally

Commentary – VAT Reporter ¶52-235
Legislation/Regulatory – Dir. 2006/112 art. 132(1)(n), 133, 134 ; VATA94 Sch. 9, Grp. 13

Joint promotions

Commentary – VAT Reporter ¶52-235

Other recognised cultural bodies

Commentary – VAT Reporter ¶50-840

Public body, meaning

Commentary – VAT Reporter ¶50-880

Exemptions

Case Law – Revenue and Customs Commissioners v British Film Institute (Case C-592/15) [2017] BVC 11

Managed and administered on an essentially voluntary basis

Admission to historic gardens

Case Law – Trebah Garden Trust. [2000] BVC 2,345

Admission to museum

Case Law – Glastonbury Abbey. [1997] BVC 2,135

Admission to St George's Chapel, Windsor

Case Law – Dean and Canons of Windsor. [1999] BVC 2,010

Admission to zoo

Case Law – Customs and Excise Commissioners v Zoological Society of London. [1999] BVC 317 ; The Zoological Society of London. [1998] BVC 2,328 ; The Zoological Society of Wales. [2005] BVC 2,157

Generally

Case Law – Bournemouth Symphony Orchestra v Revenue and Customs Commissioners; Revenue and Customs Commissioners v Longborough Festival Opera. [2006] BVC 839 ; Longborough Festival Opera v Revenue & Customs Commissioners. [2006] BVC 170

Orchestra

Case Law – Bournemouth Symphony Orchestra v Customs and Excise Commissioners. [2005] BVC 547

Staging of operas

Case Law – Longborough Festival Opera. [2005] BVC 2,650

Student union governed by council

Case Law – Loughborough Students' Union [2012] TC 02017 ; Loughborough Students' Union v Revenue and Customs Commissioners [2013] BVC 1,873

Official publication

Commentary – VAT Reporter ¶50-880

Place of supply of services

B2C services supplied where performed

Commentary – VAT Reporter ¶13-540
HMRC Guidance – Notice 741a

Services supplied where performed or use and enjoyment occurs

Commentary – VAT Reporter ¶13-483
HMRC Guidance – Notice 741a

Public body

Meaning

Commentary – VAT Reporter ¶50-880 ; VAT Reporter ¶50-885

Supply by

Commentary – VAT Reporter ¶50-885

Qualifying admissions

Admission to cinema

Commentary – VAT Reporter ¶50-895

Admission to zoo

Commentary – VAT Reporter ¶50-895

Generally

Commentary – VAT Reporter ¶50-895

Soloist, inclusion in term 'other recognised cultural bodies'

Case Law – Re Hoffmann (Case C-144/00). [2005] BVC 41

Value added tax

Exemption

Commentary – Essential Tax Companion ¶68810

Place of supply

Commentary – Essential Tax Companion ¶67560

Voluntary management

Cases

Commentary – VAT Reporter ¶50-905

Generally

Commentary – VAT Reporter ¶50-905

Official initial view voluntary basis

Commentary – VAT Reporter ¶50-905