VAT on cultural services (VCULTURE): Main contents

Updates to this guidance


VCULTURE1100

Scope of this guidance

VCULTURE1210

Origin of the exemption

VCULTURE1220

Developments since the introduction of the exemption

VCULTURE1300

The law

VCULTURE1400

Scope of the law

VCULTURE1500

Role of the VAT Liability Policy Team

VCULTURE2000

'Managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities'

VCULTURE3000

Cultural bodies with local authority councillors as trustees

VCULTURE4000

Third party payments