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DRIVING RANGE - GOLF (Sporting facilities)

Rate

Second reduced rate

Remarks

Membership fees and fees for use of the facilities. Also the use/hire of golf balls in the driving range is liable at the second reduced rate as they are considered incidental to main supply.

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

Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)

Published: 17 December 2018 Print this page

 
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