VAT Rates
GO-KARTING COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Rate applies to the provision of facilities for karting, other than by a non-profit making organisation. Includes membership & participation fees. Provision of equipment for a separate charge (including separate hire of a kart) liable at the standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)