VAT Rates

VIDEO GAMES - AMUSEMENT

Rate

Standard rate

Remarks

Computerised video games involving e.g . Tennis, foootball, shooting, simulated car driving etc. NOT regarded as sporting activities for the purposes of Para 12(1) of Schedule 3.

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

Section: 46(1)(a)