- Event organisers face VAT challenges when bundling tickets with photo booklets.
- The VAT treatment depends on whether it is considered one supply or two.
- Event admission is standard-rated at 20 percent.
- Photo booklets may qualify for zero-rating if they meet specific criteria.
- HMRC often views bundled items as a single standard-rated supply.
- Booklets not available separately are more likely to be standard-rated.
- To avoid VAT risk, offer separate pricing or treat the bundle as standard-rated.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.