VAT Rates
FISHING - PRIVATE WATERS (Sporting facilities)
Rate
Second reduced rate
Remarks
Fees paid to an individual/company for the right to fish their waters are taxable. Provision of equipment where not the subject of a separate charge is incidental. Hire of equipment only standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)