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If a company has produced an event in Italy and part of the cost for an event is the hire of the venue - restraunt/gallery etc.

From my recollection the equivalent VAT shoyuld be charged as the normal rules do not apply to land.

Is this still the case?  Or should they not be charged the VAT in the first place.

If VAT is charged, can this be claimed back on the ec vat refund claim or does it fall outside of this and you can not have the vat back on venue hire?

If you can point me in the right direction or have the answer that would be great.



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07th Sep 2012 15:31

Exhibition outside UK

There is a recent Business Brief at

and you will also want to check Notice 741A.

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07th Sep 2012 15:52

You will need to take advice from Italy but it likely that if your client is hiring a restaurant or gallery there will be VAT charged. Unfortunately the UK interpreatation as pointed out by Les may well and will most likely differ as you are only hiring a venue.

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