{
  "url": "https://openlegislation.uk/value-added-tax-cultural-services-order-1996/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-cultural-services-order-1996/article-2.json",
  "legislation": "uksi/1996/1256",
  "legislation_title": "The Value Added Tax (Cultural Services) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cultural-services-order-1996",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 9 to the Value Added Tax Act 1994 shall be varied by—\n(a) substituting for Note (3) of Group 12—\n“(3) For the purposes of item 2 “qualifying body” means—\n(a) any non-profit making body whose objects are of any description mentioned in section 94(3);\n(b) any non-profit making organisation mentioned in item 1 of Group 9;\n(c) any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or\n(d) any body which is an eligible body for the purposes of item 2 of Group 13.”; and\n(b) adding after Group 12 the following—\n“GROUP 13—\nCULTURAL SERVICES ETC\nItem No.\n1 The supply by a public body of a right of admission to—\n(a) a museum, gallery, art exhibition or zoo; or\n(b) a theatrical, musical or choreographic performance of a cultural nature.\n2 The supply by an eligible body of a right of admission to—\n(a) a museum, gallery, art exhibition or zoo; or\n(b) a theatrical, musical or choreographic performance of a cultural nature.\nNotes:\n(1) For the purposes of this Group “public body” means—\n(a) a local authority;\n(b) a government department within the meaning of section 41(6); or\n(c) a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”.\n(2) For the purposes of item 2 “eligible body” means any body (other than a public body) which—\n(a) is precluded from distributing, and does not distribute, any profit it makes;\n(b) applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and\n(c) is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.\n(3) Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.\n(4) Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/2000/802",
      "affecting_title": "The Value Added Tax (Fund-Raising Events by Charities and Other Qualifying Bodies) Order 2000"
    },
    {
      "type": "revoked",
      "affecting": "uksi/2000/802",
      "affecting_title": "The Value Added Tax (Fund-Raising Events by Charities and Other Qualifying Bodies) Order 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1256/article/2",
    "retrieved_at": "2026-10-29T12:44:04.195988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}