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CONCERT TICKETS COMMISSIONS (Other activities)

Rate

Exempt

Remarks

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

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

Schedule: 1 Paragraph: 5(2)

Published: 03 March 2022 Print this page

 
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