HMRC Guidance: VAT on admission charges to attractions

Update Dec 23, 2022: The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.

Contents

1. Who this applies to
2. Supplies which include other incidental supplies
3. Live online performances

Source

• HMRC Guidance VAT: reduced rate for hospitality, holiday accommodation and attractions