Membership fees to gain entry to a public house/bar

If a landlord charges a membership fee to gain entry to a public house/bar, what would be the treatment of the membership fee for vat and income tax purposes.

Hi,
1.An admission fee to enter a premises would be a Vatable supply and so would be charged at the rate of 20%
2.For the landlord, this would be taxable income and added to his turnover
Thank you.