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Agricultural Shows: VAT

Asked by James WildConservativeTreasuryTabled Answered 8 June 2026UIN 4331

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.

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