VAT Rates

TOTE / ON COURSE BETS (Gambling and lotteries)

Rate

Exempt

Remarks

Exemption applies to the acceptance of bets by on-course bookmakers or by the Tote (Totalisator) at race meetings at horse or greyhound racecourses.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Schedule: 1 Paragraph: 10(1)

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