VAT Rates
RIDING SCHOOLS - HORSES (Sporting facilities)
Rate
Second reduced rate
Remarks
The second reduced rate applies to all activities of horse riding schools including pony-trekking activities and riding lessons. Where equipment and tackle are provided to a client in the course of the provision of the facilities generally the entire transaction qualifies for the second-reduced rate (C.I. Memo 1/93).
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)