Where performed services: entertainment services
Prior to 1 January 2010 both B2B and B2C were taxable where performed.
From 1 January 2011 entertainment services fall under the general rule B2B and are taxable where carried out B2C. However, where a payment is made by a business customer that gives the right to attend an event this may still be taxable where the event takes place (see VATPOSS08250).
Entertainment services within this section usually consist of the services of an artist or performer before a live audience. For example, this would include the services of a DJ or musician at a wedding or party.