Income Tax Act 2007

Admission rights

420 Disregard of certain admission rights

(1) A benefit associated with a gift is ignored for the purposes of this Chapter if the benefit consists of a relevant right of admission.

(2) “Right of admission” means a right which—

(a) benefits the individual who makes the gift or that individual and one or more members of that individual’s family (whether or not the right must be exercised by all of them at the same time),

(b) authorises admission to premises or property to which the public are admitted on payment of an admission fee, and

(c) authorises admission to those premises or that property without payment of the admission fee or on payment of a reduced fee.

(3) A right of admission is a relevant right of admission if—

(a) conditions A and B are met in relation to it, and

(b) either condition C or condition D is met in relation to it.

(4) Condition A is that the opportunity to make a gift and to receive the right of admission in consequence is available to the public.

(5) Condition B is that the right of admission is a right granted by the charity for the purpose of viewing property preserved, maintained, kept or created by a charity for its charitable purposes.

(6) The property mentioned in subsection (5) includes, in particular—

(a) buildings,

(b) grounds or other land,

(c) plants,

(d) animals,

(e) works of art (but not performances),

(f) artefacts, and

(g) property of a scientific nature.

(7) Condition C is that the right of admission applies, during a period of at least 12 months, at all times at which the public can obtain admission.

(8) Condition D is that—

(a) a member of the public could purchase the same right of admission, and

(b) the amount of the gift is greater by at least 10% than the amount the member of the public would have to pay.

(9) This section needs to be read with section 421.

421 Admission rights: supplementary

(1) This section applies for the purposes of section 420.

(2) Condition C is to be treated as met even if the right does not apply on days which are specified by the charity as event days, provided no more than 5 days are so specified in relation to the applicable period.

(3) The applicable period is—

(a) the period during which the right applies, in the case of a right which applies for a period of 12 months, or

(b) each calendar year during all or part of which the right applies, in the case of a right which applies for a period of more than 12 months.

(4) An “event day” is a day on which an event is to take place on the premises to which the right relates.

(5) In condition D the “same right of admission” means a right relating to the same property, classes of persons and periods of time as the right received in consequence of the gift.