VAT Rates
SKATING RINKS (Commercial)
Rate
Second reduced rate
Remarks
Liable on membership fees and fees for use of the facilities at that rate. The provision of skates without a separate charge is deemed incidental. The hire of skates otherwise is liable at standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)