Schedule 9, Part II, Group 13, item 2

The supply by an eligible body of a right of admission to— Notes: a museum, gallery, art exhibition or zoo; or a theatrical, musical or choreographic performance of a cultural nature. For the purposes of this Group “public body” means— a local authority; a government department within the meaning of section 41(6); or a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”. For the purposes of item 2 “eligible body” means any body (other than a public body) which— is precluded from distributing, and does not distribute, any profit it makes; applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities. Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage. Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.

← 1 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-07-28