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<p>Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums,
zoos, cinemas and exhibitions and similar cultural events and facilities will be covered
by the new reduced rate of VAT for attractions. This is set out in guidance on VAT
on admission charges to attractions published on GOV.UK.</p><p> </p><p>Further detail
about the application of the new reduced rate can be found in Revenue and Customs
guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation
and attractions, also published on GOV.UK.</p>
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