Last updated 15 June 2026.
General information only, not advice, and provided without warranty as to accuracy, completeness, or currency. This reflects our understanding at the time of writing, checked against gov.uk, legislation.gov.uk, HMRC, and ICO guidance, but UK accessibility, procurement, tax, and data protection rules change often and this page may now be out of date. Do not rely on it: verify the position against the primary sources, and take advice from your monitoring officer, Section 151 officer, data protection officer, or the relevant regulator before acting. See the full disclaimer at the end of this guide.
The general power of competence and the precept
Eligible town and parish councils hold a general power of competence under the Localism Act 2011, which lets them do anything an individual generally may do, including running community events. Eligibility depends on prescribed conditions about elected councillors and a qualified clerk. Town and parish councils are funded mainly through the precept, an amount added to council tax bills and collected on the council's behalf by the billing authority under the Local Government Finance Act 1992, plus any income they raise themselves. That funding model is exactly why fees on free events and the value-for-money test matter so much: the money is the residents' council tax, and it is accounted for in public.
The duty that catches councils out most
Under the Public Sector Bodies (Websites and Mobile Applications) Accessibility Regulations 2018, public sector bodies, including local authorities, must make their websites and apps accessible and publish an accessibility statement. Following an amendment in October 2022, the regulations reference the Web Content Accessibility Guidelines as amended from time to time, so the required standard tracks newer versions automatically, and gov.uk now states it as WCAG 2.2 to level AA. The duty applies on the face of the regulations to town and parish councils as well as principal authorities, though a very small council facing disproportionate burden can document a case-by-case assessment rather than assume an automatic exemption.
The Procurement Act 2023, thresholds, and frameworks
The Procurement Act 2023 came into force on 24 February 2025, replacing the Public Contracts Regulations 2015 for most contracting authorities in England, Wales, and Northern Ireland (Scotland has its own separate regime). The full regime applies above a threshold, which for sub-central contracting authorities such as councils is £207,720 for goods and services as of 2026. Most ticketing software costs a small fraction of that, so the formal tender process generally does not apply. Below-threshold purchases are not covered procurement, which means fewer obligations, but they remain subject to the council's own financial regulations and standing orders and any below-threshold transparency duties.
Why this one belongs with your finance team
Local authorities, including parish and town councils (but not parish meetings, which are parishes with no separate council), are Section 33 bodies under the VAT Act 1994 and can recover VAT they incur on their non-business activities, a special refund mechanism so VAT on public functions does not fall on the council taxpayer. The harder question is whether a particular ticket sale is business or non-business activity. Where a body acts for the public good funded by public expenditure it is unlikely to be in business for VAT, but where it supplies goods or services for consideration by way of business, with frequency, scale, and continuity, that is within the scope of VAT, and a cultural exemption can apply to some admissions by eligible bodies. The treatment of a given ticket is fact-specific, so this decision belongs with the council's finance team or Section 151 officer, not with a ticketing platform.
The Article 28 written contract
A council is the data controller for the personal data of the residents and customers who book its events. A ticketing platform that processes that data only on the council's instructions is usually a data processor. Under Article 28 of the UK GDPR, whenever a controller uses a processor there must be a written contract in place, covering processing only on documented instructions, confidentiality, security, sub-processor authorisation, assistance with data-subject rights, and the deletion or return of data at the end. Whether a platform is a processor or an independent controller depends on how much it decides for itself, but for a standard run-ticketing-on-your-behalf arrangement, processor is the usual position. Ask any platform for its data processing agreement.
The council determines why and how residents' booking data is processed
A platform acting only on the council's instructions is usually a processor
A written data processing agreement is required between controller and processor
The mistakes councils make most often
Most council ticketing problems are one of these, and all of them are avoidable if you know about them in advance.