Written question asked by James Wild (Conservative) on Friday, 29 May 2026, in the House of Commons. It was due for an answer on Tuesday, 2 June 2026. It was answered by Dan Tomlinson (Labour) on Monday, 8 June 2026 on behalf of the Treasury.

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Agricultural Shows: VAT

Question

To ask the Chancellor of the Exchequer, with reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agricultural shows, including those that provide education and fundraising; and whether HMRC has issued guidance on this matter.

Answer

HMRC considered the decision in Yorkshire Agricultural Society and its application to similar events in 2025. Consequently, they issued new guidance in Revenue and Customs Brief 3 (2025) and updated the help card for fundraising events on GOV.UK.

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Secondary information

Type

Written question

Reference

4331

Session

2026-27

Subjects

VAT Yorkshire and the Humber Agricultural shows

Link

View this Written question on www.parliament.uk