VAT Rates

HORSE - HIRE (Certain Supplies with the Reduced Rate: Special ...)

Rate

Reduced rate

Remarks

Excludes hire of a horse in the course of operating a riding school or provision of sporting facilities.

 

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 13B(2)

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