VAT Rates
PUB LICENCE - PRIVATE SALE OF
Rate
Standard rate
Remarks
Taxable in principle. However, sale to a registered person of a pub licence with or without accompanying assets, comes within the scope of Section 20(2)(c ) and is not regarded as a supply for VAT purposes.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)