Limited deductibility, as with entertainment expenses
Access passes and subscriptions to cultural events (festivals, exhibitions...) or sporting events (football, tennis, cycling, golf...) are 50% deductible if they qualify as entertainment expenses. You must be able to prove the presence of professional relations! VAT is not recoverable.
š” You must be able to prove that attending the event allowed you to develop your business relationships. Keep supporting evidence to demonstrate this (list of attendees, etc.).