Tax issues for arts organisations made simple

Arts and cultural organisations frequently charge for admissions and incur significant amounts of VAT on costs.

This guide looks at specific forms of fundraising, membership and tax reliefs that apply to arts organisations. It covers VAT, Gift Aid and direct tax.

Latest version updated August 2018

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.