VAT Rates
THEATRE ADMISSIONS (Shows, exhibitions, cultural facilities, etc)
Rate
Reduced rate
Remarks
However, admissions to live theatrical or musical performances in conjunction with which facilities are NOT available for the consumption of food or drink during all or part of the performance by persons attending the performance are Exempt. See paragraph 5(2) of Schedule 1.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 8(2)