VAT Rates
STEAM ROOM (Miscellaneous services)
Rate
Reduced rate
Remarks
However, the second reduced rate applies where a steam room forms part of complex containing other sports facilities e.g. swimming pool, gym and there is no separate charge for the steam room.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 21(1)