Salisbury cathedral

Lettings: Theatre Spaces

Many academies hire their theatre or performance spaces to third parties such as clubs and commercial organisations.

The hire of land and buildings is normally VAT exempt, you can find more information about this by clicking here.

It is important to be clear whether the hire is primarily one of land and buildings or whether the hire is actually for the facilities. If the building is just the setting for specialised facility hire then it is treated differently from simple room hire for VAT purposes.

In many instances the hire of the theatre space or other similar buildings, such as dance studios, is simply a licence to occupy the land and buildings, but considerable care is required to check the position. Getting the VAT treatment wrong could prove very expensive.

VAT Treatment

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