Value Added Tax Act 1994 Schedule 4A paragraph 4

Cultural, educational and entertainment services etc.

Paragraph 4 of Schedule 4A establishes the place of supply rules for services relating to cultural, artistic, sporting, scientific, educational and entertainment activities, as well as similar activities such as fairs and exhibitions, and ancillary services including organising such activities.

• Services connected with cultural, artistic, sporting, scientific, educational, entertainment and similar activities (including fairs and exhibitions) are supplied where the activity physically takes place.
• Ancillary services, such as organising these activities, follow the same rule and are treated as supplied where the underlying activity occurs.
• This rule determines which country's VAT applies — if the event takes place in the UK, UK VAT is due; if it takes place abroad, it falls outside the scope of UK VAT.
• The provision was amended by the Finance Act 2009 (Schedule 36, paragraph 15(2)) as part of broader changes to the VAT place of supply rules.

---