VAT Rates
MOTOR SPORTS - COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Rate applies to the provision of facilities for participation, other than by a non-profit making organisation. Includes membership fees and use of the track/circuit, pit lane etc.. Provision of equipment for a separate charge is liable at the standard rate. However, admission of spectators is exempt.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)