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A little VAT music

07 April 2015
Issue: 4495 / Categories: Forum & Feedback , VAT

Calculating the liability on concert tickets and costs

We act for a VAT registered charity (a company limited by guarantee) which is an orchestra performing concerts in the north of England. The company has always calculated its VAT on a partial exemption basis.

We took over the bookkeeping in 2013 and VAT has always worried me. Tickets are sold through the head office of the charity and through the box offices of theatres such as the main ones in the big northern cities.

When the statements are received from the theatre the face value of the ticket is split into net plus VAT but the expenses for the concerts have always been calculated on a partial exemption basis.

Should all tickets be sold including VAT and would this mean that we could then recover all VAT on the costs associated with the concerts?

Query 18 55 – Elgar

Reply from Gardener


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