Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to allow the temporary reduced rate of VAT of five per cent for certain attractions to apply where a concert is being streamed as live, but for technical reasons was required to be pre-recorded.

Where online access is provided for live-streamed entertainment events when no audience can be present due to lockdown restrictions, the temporary reduced rate of VAT may apply as long as the performance is broadcast live. A pre-recorded concert that can be automatically delivered with minimal or no human intervention is likely to be an electronically supplied service; the liability of which will depend upon the place of supply rules.

Further information on the temporary reduced rate for admissions and electronically supplied services can be found on GOV.UK at the Revenue and Customs Brief on VAT on admission charges to attractions.