VAT Rates
SOCIAL CLUBS (Certain independent groups, non-profit making organisation)
Rate
Exempt
Remarks
Non-profit making, clubs are not liable to VAT on membership fees. However, all clubs liable to VAT on bar and catering receipts. Liable to VAT also in respect of admissions to dances .
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 3(3)