VAT Rates
GOLF COURSE FEES - COMMERCIAL AND LOCAL AUTHORITY (Sporting facilities)
Rate
Second reduced rate
Remarks
VAT chargeable on green fees, membership fees and hire of equipment incidental thereto. However, the hire of equipment from another party such as a golf professional/shop at the course is a separate supply liable at the standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)