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Baineann rialacha CBL ar leith le daoine atá páirteach in ócáidí beo ceoil agus amharclannaíochta de réir a bpáirtíochta, agus an ionaid ina bhfuil an ócáid ar siúl. Mar shampla, caithfidh taibheoir ag a bhfuil láimhdeachas níos mó ná €37,500 le linn tréimhse 12 mhí, CBL ar an ngnáthráta a ghearradh ar a tháille.
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People involved with live musical and theatrical events are subject to different VAT treatment depending on the nature of their involvement, and the type of venue. For example, a performer whose turnover exceeds €37,500 in any 12-month period must charge VAT at the standard rate on his or her fee. Ticket sales for a live performance may be liable to VAT at the reduced rate, if substantial food or alcoholoic drink are available at the venue. Otherwise, the ticket sales may be exempt from VAT.
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