VAT Rates
SWIMMING POOLS ( Sporting facilities )
Rate
Second reduced rate
Remarks
Rate applies to membership fees & fees for use of the facilities. However, Pools run by a Public Body e.g. State, Local Authority are now taxable from 1 January 2013. Paragraph 12(1A) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)