VAT Rates
TEN PIN BOWLING - COMMERCIAL (Sporting facilities)
Rate
Second reduced rate
Remarks
Rate applies to the provision of facilities for playing bowling, other than by a non-profit making organisation. Liable on membership fees and fees for use of the facilities. Provision of equipment (including shoes) for a separate charge liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(ca) Schedule: 3 Paragraph: 12(1)