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Posted Fri, 24 Nov 2023 14:06:30 GMT by Rhys Culley
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.
Posted Wed, 29 Nov 2023 12:57:06 GMT by HMRC Admin 8 Response
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.


 

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