VAT Rates
HIRE OF A BOAT WITH OPERATOR FOR SCUBA DIVING (Hire/leasing)
Rate
Second reduced rate
Remarks
Operator/skipper takes divers out to sea or onto a lake is considered sport. The rate includes hire of equipment for inclusive charge.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)