Revenue has issued new guidance on the VAT treatment of admission to events outlining the relevant place of supply rules for events and related ancillary services. The guidance also sets out the new place of supply rules, effective from 1 January 2025, for virtual or streamed events delivered to non-taxable individuals.
The relevant place of supply rules will be determined by considering whether the event is a physical event, a virtual event or an electronically supplied service and if the supply is to a non-taxable person or to a business. A useful summary table is included in section 4.4 of the guidance summarising the various rules.
The guidance confirms that the rate of VAT applicable to admission to an event depends on the type of event being held. Ancillary services associated with admission to an event follow the same place of supply rules applicable to the event itself.
The manual relating to the VAT treatment of education and vocational training has also been updated as it includes a consequential amendment arising from the new place of supply rules.
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