VAT treatment of admission fees to Historic Houses and Gardens and certain other admissions to, and rights over, property

Admission fees charged for entry to Historic Houses and Gardens and certain other admissions to, and rights over, property are treated for VAT purposes as exempt lettings.

A review of this exemption was carried out which included the consideration of a number of decisions of the European Court of Justice involving the issue of what constitutes a letting for VAT purposes. As a result it is no longer possible to apply the exemption in the case of these admissions and other charges.

Accordingly with effect from 1 January 2012 these charges will become liable to VAT at the appropriate rate.

Full details of the changes are contained in the Information Leaflet: VAT treatment of Admission fees to Historic Houses and Gardens and certain other admissions to, and rights over, property.