VAT on cultural services: scope of this guidance
VAT manuals are the main reference material on VAT for people in HM Revenue and Customs.. These manuals outline HMRC`s formal procedures and work systems, and give managers and staff HMRC`s rules and guidelines and general advice on interpreting them. The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.
This guidance assists HMRC staff in determining the liability of the right of admission to qualifying cultural activities, as provided for in Group 13, Schedule 9 of the VAT Act 1994. It is intended to supplement, and does not reproduce, the guidance inNotice 701/47: Culture, as published in August 2011.