VAT on the Supply by a Public Body of Community Facilities
The Minister for Finance signed a Commencement Order (S.I. 392 of 2012) effective from 1 January 2013 in respect of facilities for taking part in sporting or physical education activities and services closely related to the provision of such facilities, including facilities for taking part in pitch and putt, where the supply is by a public body. Revenue has also updated their VAT Manual at Part 8 to include guidance on the application of VAT to such supplies. The relevant extract from Part 8 is re-produced on here.