VAT Rates
ARCHERY - COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Includes membership and participation fees. Provision of equipment not for separate charge is incidental and also liable at the second reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)