VAT Rates

CASTLE ADMISSIONS (Shows, exhibitions, cultural facilities, etc...)

Rate

Reduced rate

Remarks

In certain circumstances, paragraph 3(5) of schedule 1 of the VATCA 2010 may apply. If this is the case the exemption extends to the supply of goods and services closely linked thereto.

 

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

Section: 46(1)(c) Schedule: 3 Paragraph: 8(4)(a)