Agricultural Shows: VAT
The question
To ask the Chancellor of the Exchequer, with reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agric
Answered by Dan Tomlinson
HMRC considered the decision in Yorkshire Agricultural Society and its application to similar events in 2025. Consequently, they issued new guidance in Revenue and Customs Brief 3 (2025) and updated the help card for fundraising events on GOV.UK.
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →