I am finance officer for a small charity which operates an arts centre includinga theatre, music venue etc. Shows are open to the general public but members can obtain a discount on the ticket price. I maintain that because there is a benefit which has a monetary value that we should charge VAT on the membership fees. The director of the music venue disagrees. As usual, HMRC guidelines are not easy to follow. Can anyone clarify the position for me and perhaps point me to the relevant HMRC documantation?