VATupdate

Clarification: Temporary reduced rate for hospitality, holiday accommodation and attractions

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

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