VAT Rates
HIRE OF FISHING BOAT WITH OPERATOR (Sporting facilities)
Rate
Second reduced rate
Remarks
Fishing is considered a sport, therefore the hire of a fishing boat with an operator is liable to VAT at the above rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)