VAT reduction to apply at Arsenal FC

Following the reduction in VAT from 17.5% to 15.0%, announced in the Pre Budget Report, Arsenal Football Club is pleased to confirm that the benefit of this reduction will be passed onto our fans and customers, for the majority of our products and services, wherever the reduction can practically be applied.

The VAT change, which equates to a price reduction of 2.13%, will be applied from, or as soon after Monday 1st December 2008 as possible.

Examples of these benefits are as follows:

Arsenal Match Tickets
All Arsenal match ticket prices will be changed to reflect the new VAT rate as of Monday 1st December 2008. Please note that some rounding of ticket prices will occur.

Any tickets purchased prior to this date are subject to the VAT rate at the time of purchase.

• Revised Ticket Prices November 28 2008 .doc

To illustrate the price changes from Monday 1st December, the new prices of selected Tier B are as follows:

TICKET PRICE EXAMPLES

Area	Price before VAT charge	Price after VAT charge
Centre Upper	£66.00	£64.50
Winger Upper	£44.00	£43.00
Centre Lower	£36.00	£35.00
Goal Lower	£33.00	£32.50

Full details of all new ticket prices can be found at: www.arsenal.com/membership/buy-tickets

Season ticket holders should note that renewal of their tickets for season 2009/10 will be at the new 15% rate of VAT.

Arsenal Merchandise
The VAT reduction will be passed on to our fans and customers on all applicable products with a retail price over £2.50. The reduction will be processed at check out and will apply in store and on-line.

To illustrate the price changes from Monday 1st December, an Arsenal Home Shirt will now cost £39.15, as opposed to £40.00 before the VAT reduction.

Please note that children’s clothing is not subject to VAT and no price changes will occur to our range of children’s clothing.

Arsenal Membership
Prices of Arsenal Membership will change from Monday 1st December, with Red Membership now costing £27 (was £33), with Junior Gunner Membership now costing £20 (was £22).

Please note that these changes include our new pre-Christmas price changes.

Food and Drink at Emirates Stadium
Our catering partner, Delaware North, sets the prices of food and drink at Emirates Stadium at the start of each season, which in part are designed to ensure operational efficiency and speed of service for the food and drink available to supporters on matchdays.

The introduction of small VAT related price changes mid-season will lead to significantly increased time spent handling small change, which will have a negative impact on the efficiency of service levels on matchdays.

At the same time, increased excise duty on alcohol is applicable from Monday 1st December which will counteract VAT savings. Consequently, prices of food and drink at Emirates Stadium will not be changed for the remainder of the 2008/09 season.

However, Delaware North has committed to set prices for food and drink products for the 2009/10 season which will reflect the lower 15% rate of VAT. Those prices will apply for the whole season, irrespective of the expected reversion of the VAT rate to 17.5% on 1st January 2010.

• Revised Ticket Prices November 28 2008 .doc

[Friday, November 28, 2008]

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