Ticketmaster not charging VAT on ticket supplies

[MarkWalker]

Hi there,

I am a VAT registered company and purchased some U2 tickets (playing at Twickenham) in January last year from Ticketmaster.

I have just requested and received a VAT invoice in respect of the purchase and oddly, VAT has been charged on the service and delivery fees but nothing on the tickets themselves. I understand Ticketmaster may be an agent, so just a collector of ticket money on behalf of the event organiser, Live Nation (who incidentally owns Ticketmaster).

I responded to ask as to how VAT was not included in the supply of these tickets and was told:

"Due to our contract with the client, for this event, VAT can only be applied to the service charges and handling fee. I'm afraid that the promoters will be unable to assist as they will only be able to provide you with the same receipt."

and then;

"Every event varies as it depends on our contract with the client. For some events VAT can be applied to the whole booking and others only the service charges and handling fee."

I can understand if someone was selling tickets for a small gig in a church hall there would be no VAT on ticket sales however, the sale of tickets for one of the biggest events of last year and no VAT on the tickets themselves I find incredible.

Can anyone advise as to whether there is a logical explanation for this? Even though Live Nation are an American company would this make any difference?

Thanks