HMRC Guidance: VAT on admission charges to attractions

Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.

Contents

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

As announced at budget 2021, the government will be legislating to:

• extend the temporary reduced rate of VAT of 5% until 30 September 2021
• prepare for a new rate of 12.5% from 1 October 2021 to 31 March 2022

The supplies to which the temporary reduced rates will apply remain the same.