VAT Rates
PITCH and PUTT (COMMERCIAL)
Rate
Second reduced rate
Remarks
(1) Includes membership and participation fees. Provision of equipment, not for separate charge is incidental. (2) Section 18(1)(a) provides that non-profit clubs can be made taxable persons where distortion of competition arises. It should be noted that Pitch and Putt courses run by a Public Body, for example, the State or a Local Authority, are taxable under paragraph 12(1A) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)