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Guidance: VAT on admission charges to attractions

Published 9 July 2020

Last updated 23 December 2022
+ show all updates

  1. 23 December 2022

    The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.

  2. 3 March 2021

    We have added information about government legislating to extend the temporary reduced rate of VAT.

  3. 3 December 2020

    This notice has been updated to reflect that the VAT reduced rate for tourism and hospitality has been extended to 31 March 2021.

  4. 9 July 2020

    First published.

Published 9 July 2020

Last updated 23 December 2022
+ show all updates

  1. 23 December 2022

    The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.

  2. 3 March 2021

    We have added information about government legislating to extend the temporary reduced rate of VAT.

  3. 3 December 2020

    This notice has been updated to reflect that the VAT reduced rate for tourism and hospitality has been extended to 31 March 2021.

  4. 9 July 2020

    First published.