VAT Rates
SPORTING ADMINISTRATIVE BODIES (Certain independent groups, non-profit making organisation)
Rate
Exempt
Remarks
Sports representative bodies and member-owned sports clubs not regarded as operating in the course of business in respect of their core sporting activities. However, liable on bar, restaurant sales if over services threshold.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 3(4)