VAT Rates

JOCKEYS - RIDING FEES ( Miscellaneous services )

Rate

Reduced rate

Remarks

Rate also applies to any retainers received. However, the amount on which tax is chargeable does not include winnings.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 21(2)