Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances
VAT treatmentExempt
What this means for your business
- Charging VAT
- No VAT is charged because this supply is exempt.
- Reclaiming VAT
- VAT paid on costs directly related to this exempt supply cannot normally be reclaimed as input tax.
Official guidanceVAT Notice 701/47 (opens in a new tab)