Supply of Admission Tickets
My client is an online retailer of cinema and theatre e-tickets. Since the announcements across the UK for relaxing COVID related restrictions there has been a surge in sales. The e-ticket is for admission only and can be used in certain cinemas and theatre chains nationwide, irrespective of the regional price differences for admissions.
The ticket is valid for two years and can only be used in the UK.
I believe an e-ticket allowing admission to watch a film or show will be classified as a multi-purpose voucher, therefore no supply VAT to be accounted for on my client’s sales. Am I correct?
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