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Contents

Official guidance

VAT Cultural Services

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VCULTURE0500 · Data Protection
VCULTURE1100 · VAT on cultural services: scope of this guidance
VCULTURE1210 · VAT on cultural services: origin of the exemption
VCULTURE1220 · VAT on cultural services: developments since the introduction of the exemption
VCULTURE1300 · VAT on cultural services: the law
VCULTURE1400 · VAT on cultural services: scope of the law
VCULTURE1500 · VAT on cultural services: role of the VAT Reliefs Policy Team
VCULTURE2000 · ‘Managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities’
VCULTURE3000 · Cultural bodies with local authority councillors as trustees
VCULTURE4000 · VAT on cultural services: third party payments
VCULTUREUPDATE001 · VAT on Cultural Services: update index
VCULTUREUPDATE081212 · VAT on Cultural Services: recent changes

Official guidance
VAT Cultural Services

VAT Cultural Services

From HM Revenue & Customs

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