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ARCADES - RIFLE RANGES

Rate

Standard rate

Remarks

Rifle ranges provided under conditions of paragraph 8(3) of schedule 3 are liable to VAT at the reduced rate. However, facilities for commercial rifle/gun clubs on own land/premises qualify for the second reduced rate. Paragraph 12(1) of schedule 3 refers.

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

Section: 46(1)(a)

Published: 01 January 2019 Print this page

 
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