VAT Rates
SPORTING FACILITIES (Non-profit making organisation)
Rate
Exempt
Remarks
Provided by a non-profit making organisation. However, Section 18(1) provides for their registration in the cases of distortion of competition. It should be noted that sporting facilities provided by non-profit making organisations no longer includes sporting facilities provided by a Public Body e.g. State, Local Authority. Sporting facilities provided by the State/Public Body are now taxable from 1 January 2013.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 3(4)