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 University are subject to VAT.
In cases where tickets are sold by the University for performances put on by other organisations, such as the Student Union, the University 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 University and passed onto the organiser (or “principal”). It is the principal’s responsibility to account for VAT on these sales and not the University.
If the University 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 University (“agent”) and organiser (“principal”) are clearly defined in a contract to prevent misunderstanding at a later date.