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Tourist attractions - temporary 5% rate

July 2020

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Tourist Attractions - Temporary reduced rate of VAT for admission charges

A new temporary reduced rate of VAT of 5% was announced on 8 July 2020 for admission to certain attractions. This temporary rate will apply from 15 July 2020 to 12 January 2021.

The measure applies to businesses that make supplies of admissions that are currently taxable at the standard rate. This includes:

shows
theatres
circuses
fairs
amusement parks
concerts
museums
zoos
cinemas
exhibitions
similar cultural events and facilities

Examples of where the reduced rate may apply could be attractions such as:

a planetarium
botanical gardens
studio tours
factory tours

It does not include any supplies that are exempt under Items 1 or 2 of Group 13 of Schedule 9 to VAT Act 1994.  

The temporary reduced rate does not apply to admission to sporting events.

This temporary reduced rate only applies to admission fees.

However, where goods are part of the admission fee and are incidental to the main supply, the whole supply is eligible for the temporary reduced rate.

For further details please contact us.

Please contact us for further information

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