Concert Tickets Commissions - Other Activities

Rate:

Exempt
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Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:


Schedule: 1
Paragraph: 5(2)


Order:

 

Remarks:

Where performance is Exempt then commissions on or profits from the re-sale of tickets are Exempt. However, where performance is taxable then comissions are taxable at the same rate as applies to the taxable concert/event.

Decision:

 

Reference:

 


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