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PAINTBALL AND OTHER ADVENTURE GAMES (Sporting facilities)

Rate

Second reduced rate

Remarks

Hire of equipment is also liable at the second reduced rate if there is a single inclusive charge - deemed incidental to main supply. If there is a separate charge for equipment (extra ammunition etc.) then the standard rate applies.

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

Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)

Published: 17 December 2018 Print this page

 
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