VAT Rates
SPORTING FACILITIES (Provision by a Public Body)
Rate
Second reduced rate
Remarks
Includes Public Body providing physical education activities. Note Facilities for taking part in sporting or physical education activities do NOT include: Facilities provided for activities that do not amount to sport, e.g., board or card games; and the hiring of halls and grounds to non-profit making sporting, cultural, social or community organisations. See eBrief No. 66/12 and S.I. No. 392 of 2012.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1A)