SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
F1GROUP 13— CULTURAL SERVICES ETC
Sch. 9 Pt. 2 Group 13 inserted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(b)
1 Item No.
The supply by a public body of a right of admission to—
a
a museum, gallery, art exhibition or zoo; or
b
a theatrical, musical or choreographic performance of a cultural nature.
2
The supply by an eligible body of a right of admission to—
a
a museum, gallery, art exhibition or zoo; or
b
a theatrical, musical or choreographic performance of a cultural nature.
Notes:
1
For the purposes of this Group “public body” means—
a
a local authority;
b
a government department within the meaning of section 41(6); or
c
a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”.
2
For the purposes of item 2 “eligible body” means any body (other than a public body) which—
a
is precluded from distributing, and does not distribute, any profit it makes;
b
applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and
c
is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.
3
Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.
4
Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)