VAT Rates
GYMNASIUM - COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Membership fees - right of admission including use of facilities therein. However,where separate charges are made in respect of aerobic, keep fit classes these charges are liable at the reduced rate. Paragraph 21(1) of schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)