VAT Rates
STEAM ROOM (Commercial)
Rate
Second reduced rate
Remarks
Rate applies where steam room forms part of complex containing other sports facilities e.g. swimming pool, gym etc. When supplied in the course of a hotel business also liable at the second Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)