VATGPB8876 - Weddings and Civil Partnership Ceremonies

Register Office

The statutory charge for a ceremony at the Registry Office is a non-business activity and outside the scope of VAT.

Approved Premises

An Approved Premises is a licensed room, which includes rooms inside Registration Offices, sometimes referred to as decommissioned rooms, but excluding the statutory marriage room itself.

Local Authorities in England and Wales are empowered to charge fees to recover costs for the attendance of the Registrar to solemnise Weddings or Civil Partnership ceremonies held at certain ‘approved premises’ under Paragraph 12 of the Marriages (Approved Premises) Regulations 1995. In Scotland the powers are through Regulation 19 of the Marriage (Approval of Places)(Scotland) Regulations 2002 (S.S.I. No.260/2002).

In most instances, the provision of the room in which the ceremony takes place is an integral part of the ceremony itself and not a separately contracted for supply in its own right. Therefore, a fee charged for a ceremony at an Approved Premises will normally be a single non-business statutory charge and outside the scope of VAT.

Additional Supplies

Sometimes a Local Authority will make a separate charge for a venue/room at an Approved Premises at more exclusive venues such as pavilions, manor houses and castles, which is separately contracted for. These venues are generally available to be booked separately and are often used for other commercial purposes, such as hiring for meetings or conferences, as well as ceremonies.

In these circumstances, there is a separately contracted for supply of a venue with its own treatment which is standard-rated for VAT purposes, which is separate to the non-business fee for the ceremony itself.

Key Principles

To reflect the different scenarios in which supplies may take place, HMRC has agreed a set of principles with the CIPFA VAT Committee which will indicate the VAT treatment of the supplies made in connection with weddings or civil partnerships at approved premises:

  • A fee for a marriage/civil partnership ceremony at an Approved Premises at civic buildings in rooms which are used for wedding ceremonies, is a non-business statutory charge. The occasional use of these rooms for internal meetings, charitable or community groups would not affect this basic default position.
  • A separately contracted for supply of a room/venue hire at an Approved Premises, where ordinarily a separate charge is made, is a separate standard-rated supply for VAT purposes. The fee for the ceremony for the registrar continues to be a non-business charge.
  • Any room/venue which is available to be booked for other commercial purposes i.e. conferences/meetings/commercial lettings, would generally be an indicator that there is a separate supply, and any charge for the venue may be standard-rated for VAT purposes.
  • The liability of the separate charges for rooms/venues for ceremonies will be standard-rated for VAT in accordance with HMRC published guidance in VAT Notice 742, section 2.
  • Other optional extras/services supplied such as wedding breakfasts, catering, flowers, confetti are all standard-rated supplies for VAT.