Theatre and arts
This page explains the role of VAT in ticket sales for theatre and arts performances.
Attenborough Centre for the Creative Arts
Tickets sold for performances organised by the 5XÉçÇøÊÓƵ are subject to VAT.
In cases where tickets are sold by the 5XÉçÇøÊÓƵ for performances put on by other organisations, such as the Student Union, the 5XÉçÇøÊÓƵ is simply acting as and agent so does not account for VAT on these tickets. Any money collected for such performances is simply collected by the 5XÉçÇøÊÓƵ and passed onto the organiser (or “principal”). It is the principal’s responsibility to account for VAT on these sales and not the 5XÉçÇøÊÓƵ.
If the 5XÉçÇøÊÓƵ supplies services for such performances (such as the hire of premises, sound and lighting services), these are subject to VAT and should be invoiced separately from any documentation related to box office takings. It is important the responsibilities of the 5XÉçÇøÊÓƵ (“agent”) and organiser (“principal”) are clearly defined in a contract to prevent misunderstanding at a later date.