VAT Rates
HIRE OF SPORTS OR PLEASURE BOAT - SHORT-TERM ( Hiring for short periods )
Rate
Reduced rate
Remarks
Above paragraph only applies to short-term hire without an operator i.e.less than 5 weeks in total in a 12 month period. Excludes hire of sailboard/surfboard which is Standard rated. Long-term hire without an operator is also Standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 19(c)