Competition Fees - Non-sporting

Rate:

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

Section: 46(1)(a)



Order:

 

Remarks:

Includes all newspaper competitions e.g. crossword, spot the ball etc. Also fees received in the course or furtherance of business by any taxable person e.g. talent competition.

Decision:

 

Reference:

 


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