Student Unions

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There have been recent developments concerning the VAT treatment of the provision of live entertainment by Students’ Unions. A recent VAT Appeal case was lost by the Students’ Union concerned based on its own circumstances, but the issues concerned have been clarified in the process. This ruling can lead to potential VAT savings for the future.

It is believed that most Students’ Unions are entitled, under European law, to exemption from VAT in respect of almost all live entertainment events, providing the correct procedures are followed. ‘Live entertainment' can include bands, comedians, DJs who mix (rather than purely play records) and even karaoke! Consequently the majority of the entertainment income of Students’ Unions could be free of VAT if properly treated.

It is likely that in each case there will be an annual saving of a significant five-figure sum. We can assist you to put the correct procedures in place and to obtain HMRC agreement.