VAT Rates
LIVE MUSICAL PERFORMANCES - ADMISSIONS (Other activities)
Rate
Exempt
Remarks
For exclusions from exemption see Paragraphs 5(2)(a) and 5(2)(b) of Schedule 1.
Admissions to live theatrical or musical performances in conjunction with facilities which are available for the consumption of food or drink during all or part of the performance by persons attending the performance are liable at the Reduced rate - see paragraph 8(2) of Schedule 3.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 5(2)