VAT Rates
THEATRE ADMISSIONS (DRY) (Other activities)
Rate
Exempt
Remarks
However, admissions to live theatrical or musical performances in conjunction with which facilities 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 Second-reduced rate. See paragraph 8(2) of Schedule 3.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 5(2)