With effect during the period from 15 July 2020 to 31 March 2022, VATA 1994, Sch 7A had effect as if an additional 'Group 16 – Shows and Certain other Attractions' was inserted1. This had the effect of applying the temporary reduced rate of VAT to certain supplies relating to shows and other attractions. The temporary reduced rate was initially aligned with the normal reduced rate of VAT (ie it was 5%). However, for the period between 1 October 2021 and 31 March 2022 the reduced rate that applied was 12.5%2.
Scope of temporary reduced rate for shows and other attractions
The temporary reduced
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:36