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HMRC internal manual

VAT Valuation Manual

Specific applications: admission/entrance fees apportionments

Entrance by programme

Many sports meetings and other events make a charge for admission that covers the provision of a programme not sold separately. We have previously allowed an apportionment between the zero-rated and standard-rated elements.

A new policy applies with effect from 1 June 2001. Following the judgements of the European Court and House of Lords in the case of Card Protection Plan, as outlined in VATSC81000 we now see this as a single standard-rated supply of the right of admission. The provision of the programme is ancillary to the right of admission. The programme does not constitute an aim in itself, but a means of better enjoying the principal supply.

Prior to 1 June 2001 it is acceptable to allow apportionment between the standard and zero-rated elements. Provided that the programmes are more than mere tickets and are sufficiently substantial to qualify for zero-rating, it will be necessary to apportion the total admission charge between the zero-rated and standard-rated elements. Taking the cost of printing and compiling the programmes actually supplied and “marking up” that total by a reasonable percentage to reflect the trader’s gross profit can do this. The resulting figure can then be taken to represent the value of the programmes. This principle has been agreed with the British Speedway Promoters Association and the National Greyhound Racing Club. The same principle can be applied to other cases unless a trader is able to propose an acceptable alternative method of apportionment. You can find out more about this in Section 03000of this guidance.