HMRC Guidance: Admission charges to cultural events (VAT Notice 701/47)

• Admission charges to cultural events like museums, galleries, art exhibitions, zoos, and theatrical, musical, or choreographic performances of a cultural nature can be exempt from VAT.
• This exemption applies to “public bodies” (local authorities, government departments, and certain non-departmental public bodies) and “eligible bodies” (non-profit organizations meeting specific criteria regarding profit distribution, use of profits, and voluntary management with no financial interest).
• For public bodies, the exemption does not apply if it would distort competition to the disadvantage of a commercial supplier. For eligible bodies, all profits from exempt admission fees must be used for the continuance or improvement of the facilities.

Source gov.uk

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