Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 8

Shows, exhibitions, cultural facilities, etc.

Paragraph 8 of Schedule 3 lists the entertainment, cultural, and leisure admission services that qualify for the reduced rate of VAT.

• Admission to and promotion of cinema showings and live theatrical or musical performances (excluding dances and certain exempt performances) qualify for the reduced rate.
• Admission to fairgrounds and amusement parks qualifies, but only the admission element itself — any bundled goods or services are excluded.
• Admission to museum or gallery-type exhibitions and built or natural heritage facilities regularly open to the public qualifies, provided the service is not already exempt under Schedule 1.
• Admission to open farms qualifies for the reduced rate, again limited to the admission charge itself.