VAT Rates
SHOOTING - HUNTING (Sporting facilities)
Rate
Second reduced rate
Remarks
Fees paid for admission to lands for shooting game or for use of clay pigeon facilities. Hire of equipment for inclusive charge is incidental. If there is a separate charge for equipment hire or use then the standard rate applies. Hunting with birds of prey e.g. Falconry is considered a field sport.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)