VAT Rates

FAITH HEALING - RELIGIOUS HEALERS (Miscellaneous services)

Rate

Reduced rate

Remarks

Where a fee is collected the Reduced rate applies. However, if the only payments received are freely given voluntary donations, it is not regarded as a business activity and registration is not required.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 21(1)