Two recent Revenue eBriefs, 49 and 50 of 2011, set out revisions to the VAT treatment of admission charges. While eBrief 49 is of general consequence, eBrief 50 concerns admission fees to historic houses and gardens which in some situations will no longer, from 1 January 2012, be regarded for VAT purposes as exempt.

eBrief No. 49/11 sets out details of changes in the VAT treatment of admissions to cultural, artistic, sporting, scientific, educational, entertainment or similar events including seminars and conferences. With effect from 1 January 2011, admission charges are taxable where the events actually take place.

eBrief No. 50/11 concerns the VAT treatment of admission fees to Historic Houses and Gardens. Apparently a review of the exemption was carried out in the light of a number of recent European Court of Justice decisions. Revenue have concluded that “it is no longer possible to apply the exemption in the case of these admissions and other charges”. With effect from 1 January 2012 these charges will become liable to VAT at the appropriate rate.

eBrief No. 49/11 and eBrief No. 50/11 are available on the Revenue website at www.revenue.ie