Agricultural Shows: VAT

Summary

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

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Timeline

1. 29 May 2026

   Written 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

   Source: Commons

2. 8 June 2026

   Answer

   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.

   Source: Written answer

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• · Treasury · Answering body

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