VAT Rates
COMMERCIAL SPORTING FACILITIES (Sporting facilities)
Rate
Second reduced rate
Remarks
Commercial means a business run for the purpose of producing a profit for the benefit of a proprietor. Includes membership or admission fees for use of swimming pool, tennis court, golf, shooting, sauna, jacuzzi to visitors in a hotel or resort.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)