VAT Rates
SCUBA DIVING TRAINING
Rate
Standard rate
Remarks
(1) Including on the open sea. (2) However, training which meets the conditions of vocational training as set out in paragraph 4.1 of the Tax and Duty Manual titled VAT treatment of education and vocational training is exempt from VAT.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)