Paintball - Sport - Sporting Facilities
- Rate:
9%
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(ca)
Schedule: 3
Paragraph: 12(1)- Order:
- Remarks:
Rate applies to the provision of facilities for playing paintball, other than by a non-profit making organisation. Includes membership and participation fees. Provision of equipment for a separate charge is liable at the Standard rate.
- Decision:
- Reference: