VAT Rates
DANCES (PROMOTER)
Rate
Standard rate
Remarks
Where a public dance is held on a licenced premises, the Licensee is deemed to be the promoter and is deemed to have received all admission fees in connection with the dance. In non-licenced premises normal rules apply and the promoter is liable.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a), 18(3)(b)