Cultural Services - Exemption

Question 1

What is the significance of Zoological Society of London?

Answer 1

If a zoo is not a public or eligible body, but all profits are re-invested back into the sanctuary, and it is managed on a voluntary basis, admission fees will be VAT exempt.

Question 2

What is the significance of Twycross Zoo East Midland Zoological Society?

Answer 2

Depending on the specific experience purchased, the guest was able to enter an enclosure and feed the animals

The tribunal found there was an element of closeness and intimacy that would not be available with a general admission ticket so it was not exempt.

Question 3

What is the significance of the case of North of England Zoological Society [2015]?

Answer 3

A successful case was made that animal feed was a cost attributing to both taxable (catering and retail) and exempt (admission) income.