- Event organisers often bundle admission tickets with items like photo booklets to enhance customer experience.
- This bundling introduces significant VAT considerations that require careful analysis.
- A key VAT question is whether the bundle is one supply or two, affecting the VAT rate.
- Event admission is standard-rated at 20%, while certain printed materials may qualify for zero-rating.
- Photo booklets can qualify for zero-rating if they meet specific criteria under the VAT Act 1994.
- If the booklet is decorative or functions like a scrapbook, it must be charged at the standard rate.
- HMRC guidance suggests that if the booklet is ancillary to the main event, the entire bundle is standard-rated.
- Market valuation difficulties arise when trying to argue for multiple supply treatment.
- Event organisers can support a multiple supply argument by offering optional purchases, displaying transparent pricing, and gathering market evidence.
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.
