Skydiving experiences in a vertical wind tunnel falls within the temporary reduced rate
The temporary reduced rate is aimed at a broad spectrum of attractions. This includes admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar events. A skydiving experience is a specialised experience which you would not generally expect to find at an amusement park or similar establishment. The requirement for supervision does not, in and of itself, change the nature of the supply and we do not therefore consider that skydiving experiences in a vertical wind tunnel falls within the temporary reduced rate.
Source att.org.uk
Latest Posts in "United Kingdom"
- FTT Rules Pre-registration VAT Claim Based on Post-registration Use for Aspire Community Services
- VAT: Cattle Bed and Breakfast Service Is Single Standard-Rated Supply, Appeal Dismissed
- HMRC Requires Online Registration for Tax Advisers’ Agent Services Account Starting May 2026
- FTT Upholds HMRC Refusal of Input VAT Recovery Without Invoices in Mochars Ltd Case
- Tribunal Rules EV Charging Points Qualify for Reduced 5% VAT Rate Under Domestic Use Provision
