Value Added Tax Act 1994 section 14A

Cultural, educational and entertainment services etc.

Section 14A determines the place of supply for cultural, educational, entertainment and similar services provided to non-business customers, based on where the activities actually take place.

• Services supplied to a non-business person are treated as made where the activities actually take place.
• Covered services include those relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including fairs and exhibitions.
• Ancillary services related to these activities are also included, such as services provided by event organisers.
• This rule ensures VAT is charged in the country where the event or activity physically occurs, rather than where the supplier or customer is based.