Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020
A new temporary reduced rate of VAT of 5% was announced on 8 July 2020 for admission to certain attractions. This temporary rate will apply from 15 July 2020 to 12 January 2021.
Who this applies to
This applies to businesses that make supplies of admissions that are currently taxable at the standard rate.
• amusement parks
• similar cultural events and facilities
Examples of where the reduced rate may apply could be attractions such as:
• a planetarium
• botanical gardens
• studio tours
• factory tours
It does not include any supplies that are exempt under Items 1 or 2 of Group 13 of Schedule 9 to VAT Act 1994.
The temporary reduced rate does not apply to admission to sporting events.
This temporary reduced rate only applies to admission fees.
However, where goods are part of the admission fee and are incidental to
the main supply, the whole supply is eligible for the temporary reduced rate.
Further information can be found in paragraph 8.1 of VAT guide: VAT Notice
Supplies which include other incidental supplies
If the main supply is the admission fee to one of the attractions listed above
and any other supplies included are incidental, the whole supply will be
eligible for the temporary reduced rate. It is the responsibility of each
taxpayer to demonstrate that its supplies are eligible for the temporary
The supply of admission to a tour of a brewery or distillery includes an
incidental supply of food and drink as part of the tour. This will be a single
supply and will benefit from the temporary reduced rate. However, if the
provision of food and drink is the main purpose of the supply, it would not
The supply of admission to an event such as an exhibition that includes an
incidental supply of a brochure or activity book, would be a single reduced
Live online performances
If an admission fee is charged to view an online live performance (not a prerecorded
event), this may be eligible for the temporary reduced rate of VAT.
This depends on the circumstances in each case and is subject to the fee not
already being covered by the Cultural VAT exemption.
When considering the correct VAT liability, you should also check the HMRC
Public Notice 741A ‘Place of Supply of Services’, which also includes links to
relevant guidance on digital services.