TC09528 - [2025] UKFTT 00564 (TC)

Case Number: TC09528

Birmingham Employment Tribunal

Appeal reference: TC/2021/16528

VAT – temporary reduced rate for hospitality and tourism introduced during the coronavirus pandemic – supercar driving experiences – whether a supply of a right of admission – yes – whether a fair, amusement park or similar cultural event and facility – yes – CJEU judgment in Erotic Center applied – Tribunal decision in Young Driver considered – appeal allowed

Judgment date: 22 May 2025

Before

TRIBUNAL JUDGE RACHEL GAUKE

SHAMEEM AKHTAR

Between

INGLISTON DRIVING EXPERIENCES LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: The Appellant was represented by its director, Adam Hayes

For the Respondents: Harry Winter of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION