VAT Rates
PITCH and PUTT (Non profit)
Rate
Exempt
Remarks
However, Section 18(1) provides for their registration in cases of distortion of competition. It should be noted that Pitch and Putt courses run by a Public Body e.g. State, Local Authority are now taxable from 1 January 2013. Paragraph 12(1A) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 3(4)