VAT Rates

PAINTBALL - SPORT (Sporting facilities)

Rate

Second reduced rate

Remarks

Rate applies to the provision of facilities for playing paintball, other than by a non-profit making organisation. Includes membership and participation fees. Provision of equipment for a separate charge is liable at the standard rate.

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

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