The travel agency scheme applies if, as an events agency, you buy in travel services (transport and/or accommodation) from external parties. You sell these in your own name and for your own account as part of a total package to the client. Classic example: an incentive trip where you bundle flights and hotels with a programme and invoice it as a total package.
Don't you buy in travel services from third parties (only entertainment, catering or venue)? Then the scheme doesn't apply. If you act purely as an intermediary, it doesn't either. When in doubt: consult a tax adviser before you invoice.
Want to know more about when the travel agency scheme applies? Read our full article →