VAT Rates
POOL (Commercial)
Rate
Second reduced rate
Remarks
Liable on membership fees and fees for use of facilities. Includes receipts from tables in pool halls, pubs, clubs, hotels, amusement arcades etc.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)