VAT Rates
HIRE OF SPORT EQUIPMENT (Hire/Leasing)
Rate
Standard rate
Remarks
The standard rate applies when charged separately from the charge for use of sporting facility. Hire with use of sporting facility liable at the second-reduced rate. Short-term hire of sport or pleasure boats is liable at the reduced rate. Paragraph 19 of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)