Value Added Tax Act 1994 section 9A

Admission to cultural, educational and entertainment activities etc.

Section 9A determines the place of supply for admission services to events when supplied to a relevant business person, treating them as made where the event physically takes place.

• When admission services are supplied to a relevant business person, the supply is treated as made in the country where the event actually takes place.
• Covered services include admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, including fairs and exhibitions.
• Ancillary services related to admission to such events are also covered by this rule.
• This rule overrides the general place of supply rules that would otherwise apply to business-to-business supplies of services.