All income in connection with a qualifying fundraising event is exempt from VAT (and income or corporation tax).
To qualify as an exempt fundraising event, it must be an event organised by a charity and the primary purpose of the event must be to raise money, and promoted as such and be held no more than 15 times in a 12 month period. The exemption covers admission charges, sponsorship for the event, the sale of goods, food and drink at the event and advertising in brochures.
