VAT Rates
LOCAL AUTHORITY GOLF COURSES (Sporting facilities)
Rate
Second reduced rate
Remarks
Includes Par 3 courses and Driving Ranges. Also includes Pitch and Putt, paragraph 12(1A) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(3)