Organising an event means juggling ticketing, programming and communication… but also dealing with VAT, a technical issue that many organisers find complex.
In the UK, the default VAT rate applied to most goods and services is 20 %, including admission charges to events. This guide explains when and how to apply the correct VAT treatment so you can configure your ticketing correctly.
Attention: This article is informative. VAT is a complex fiscal subject. If in doubt, consult a tax expert or HM Revenue & Customs (HMRC) directly.
Summary
In the UK, most event ticket sales are taxed at the standard rate of 20 %.
| VAT | Typical use |
| 20 % | Standard rate: applies by default to ticket sales, admission fees and most event services |
| 0 % | Some supplies may be zero-rated or exempt in specific cases (see below) |
| 5 % | Reduced rate applies only in very specific limited categories (not generally for event admission) |
1. Standard VAT rate: 20 %
The standard rate of 20 % is the default for most admission charges and ticket sales in the UK.
If you organise an event in the UK and sell admission tickets to consumers, VAT at 20 % typically applies to those sales. This includes concerts, sports events, festivals and networking events, unless a specific exemption applies.
2. VAT exemptions and special cases
Some events or organisations can benefit from exemptions:
Cultural or charity exemptions
Under specific conditions, certain cultural events or not-for-profit activities may be exempt from VAT. For example, eligible cultural services supplied by a qualifying body may not be subject to VAT.
Registered not-for-profits
Organisers with registered charity or not-for-profit status may be able to treat admissions differently, subject to HMRC rules and strict eligibility criteria. Whether an event qualifies can vary and should be reviewed individually.
Note: Exemptions are not automatic. Eligibility depends on organisational structure, how the event is promoted, and evidence held for tax compliance.
3. VAT on related supplies and services
VAT may also apply to related services, such as:
- Stand space at exhibitions
- Sponsorship packages
- Catering and hospitality services
- Merchandise sold at the event
Each of these may have its own VAT treatment depending on the supply and contractual arrangement. It is important to assess each revenue stream separately for accurate VAT accounting.
4. Place of supply and international considerations
If an event takes place in the UK, UK VAT rules generally apply to ticket sales and admission charges, regardless of the organiser’s country of establishment.
For hybrid or virtual events with sales across borders, different rules can apply depending on where the customer is based and whether the supply is treated as digital services or physical admissions.
What organisers should do in practice
- Check whether you are required to register for VAT in the UK (standard threshold currently £90,000 annual turnover).
- Apply the standard 20 % VAT rate to ticket sales unless a clear exemption applies.
- Keep detailed records to justify the VAT treatment you apply to admission charges.
- Assess whether any other revenue streams related to the event need separate VAT treatment.
In most cases, event ticket sales in the UK are subject to VAT at the standard rate of 20 %. There are limited exemptions for certain cultural or not-for-profit cases, but these require specific eligibility and evidence. Always consult HMRC guidance or a VAT expert if you are unsure.
