VAT Rates
CANOEING /KAYAKING COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Rate applies to the provision of facilities for kayaking, other than by a non-profit making organisation. It includes membership and participation fees. Provision of equipment for a separate charge is liable at the standard rate. However, instruction courses liable to VAT at the standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)