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VAT on Rental Income From Sports Facilities and Car Parks

As and from the 1st January 2014 Rental Income in excess of €37,500 per annum for the provision of Sports facilities and car parks to commercial operation is liable to VAT.

Plese see FSSU Financial Guideline 2013/2014 - 09 for further information or contact Louise Callaghan in ERST if you require any clarification or assistance.

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