VAT Rates
FOOTBALL PITCH HIRE (Sporting facilities)
Rate
Second reduced rate
Remarks
Hire by landowner to football club where posts are provided by him. Other facilities provided, for example dressing rooms, pitch marking & cutting would also indicate that there is a provision of Sporting Facilities. However,in certain circumstances, Section 18(1) cannot be envoked, such as when the hire as outlined above is by a Public Body i.e. a Local Authority
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)