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Arts and culture venues operating on a voluntary basis are exempt from paying VAT ticket sales.
Following the European Court of Justice ruling in 2002 on the application of VAT on admission charges, theatres, museums, heritage and other cultural organisations will have until 1 June 2004 to change their VAT policies in line with clarification from HM Customs and Excise.
The ruling judged that any body administered on an “essentially voluntary” basis would be exempt from levying VAT on admission charges. It means that UK bodies can reclaim millions of pounds of VAT paid to the government.
Customs and Excise have agreed that certain cultural attractions will no longer have to charge VAT on admission prices and the government hopes this will induce organisations to reduce the cost of visiting these attractions. These rules will apply to all organisations categorised as exempt, including many private and independent theatres, museums and other venues.
The full text of the clarification can be read at the HM Customs and Excise website:
www.hmce.gov.uk
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