Admission charges

Exemption

Museums

Application of profits

Definition of cultural activities

Eligible bodies

Fund-raising events

Meaning of eligible body

Supply by

Exemption

Admission charges

Cases

Conditions

Eligible body, meaning

European law

Fund-raising events

Generally

Joint promotions

Other recognised cultural bodies

Public body, meaning

Exemptions

Managed and administered on an essentially voluntary basis

Admission to historic gardens

Admission to museum

Admission to St George's Chapel, Windsor

Admission to zoo

Generally

Orchestra

Staging of operas

Student union governed by council

Official publication

Place of supply of services

B2C services supplied where performed

Services supplied where performed or use and enjoyment occurs

Public body

Meaning

Supply by

Qualifying admissions

Admission to cinema

Admission to zoo

Generally

Soloist, inclusion in term 'other recognised cultural bodies'

Value added tax

Exemption

Place of supply

Voluntary management

Cases

Generally

Official initial view voluntary basis