HMRC v Yorkshire Agricultural Society

In HMRC v Yorkshire Agricultural Society [2025] UKUT 4 (TCC) (9 January 2025) the Upper Tribunal (UT) decided that admission charges to The Great Yorkshire Show qualified for exemption from VAT under VATA 1994 Sch 9 Group 12 item 1. The UT found that the event in question met the statutory requirements of the UK legislation when interpreted in conformity with the EU legislation it was intended to implement.

Yorkshire Agricultural Society (the charity) organises and runs the Great Yorkshire Show which is an annual agricultural show. The appeal concerned the VAT treatment of admission charges to the event in 2016. The issue was whether the show satisfied the requirements of VATA 1994 Sch 9 Group 12 item 1(b) and (c).

VATA 1994 Sch 9 Group 12 item 1 provides exemption for supplies by a charity in connection with an event...