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HMRC internal manual

VAT Land and Property

From
HM Revenue & Customs
Updated
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Accommodation at a sports ground or other place of entertainment (Item 1l)

Granting accommodation at a sports ground or similar

The grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment is a standard-rated supply. This includes the sale of debentures, where the right to occupy a particular seat or box at place of entertainment, such as the Albert Hall or Wimbledon, for a certain period is supplied.

The letting of a whole theatre, concert hall, arena or other place of entertainment is normally exempt. However, where other services are being provided, such as box office, or assistance in staging an event, the supply is taxable.