VAT Rates

  1. Overview
  2. VAT rates database
  3. Current VAT rates

SAUNA (Miscellaneous services)

Rate

Reduced rate

Remarks

However, the second reduced rate applies where a sauna forms part of a complex containing other sports facilities e.g. swimming pool, gym and there is no separate charge for the sauna.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 21(1)

Published: 30 July 2026 Print this page

 
Back to homepage Back to top