Admission to events
VAT treatment of admissions to events
An admission is the granting of a right of entry, including granting access to an online event in return for a fee. This fee may be payable in advance, at the time of the event, or by a periodic fee, season-ticket subscription or annual charge.
An event is something specific taking place for a certain duration, at a particular location. For example, a two-day trade exhibitionor or concert. An event does not include other types of services that take place over a prolonged period. An event can be attended in person or virtually.
Further guidance contains more detailed information on the VAT treatment admissions to events.
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