The table below provides a summary of the VAT treatment of admission charges for art exhibitions, concerts, galleries, museums, musical and choreographic performances of a cultural nature, places of entertainment, sports grounds, theatres, and zoos.
| Circumstances | VAT treatment | Legislation | Commentary |
| Charges made by charities and other qualifying bodies for admission to fund-raising events, which may include events that include cultural activities or entertainment. | Subject to conditions, see V4.171, the admission charges are exempt from VAT. If the conditions for VAT exemption are not met, the admission |
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