vat rate on tours

businessdit

If a business is supplying tours and tourist activities what is the VAT rate?
The business has a bus for transporting passengers and activity equipment.

I'm confused as there are so many VAT rates depending on how the business is viewed.

Thanks!

gerrybbadd

businessdit wrote: »

If a business is supplying tours and tourist activities what is the VAT rate?
The business has a bus for transporting passengers and activity equipment.

I'm confused as there are so many VAT rates depending on how the business is viewed.

Thanks!

As with nearly everything in VAT "it depends"

Non established Tour Operators, the VAT rate is 23%

http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tour-operators-nonestablished-.aspx

Misc Tour Guide Services, 13.5%%

http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tour-guides-miscellaneous-services-.aspx

businessdit

gerrybbadd wrote: »

As with nearly everything in VAT "it depends"

Non established Tour Operators, the VAT rate is 23%

http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tour-operators-nonestablished-.aspx

Misc Tour Guide Services, 13.5%%

http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tour-guides-miscellaneous-services-.aspx

Thanks very much Gerry for your response.

The company is just providing one day tours in the bus and on kayaks and bikes etc. Visiting sites of interest and places of natural beauty.

So I take it the Misc Tour Guide Services option is most appropriate?
Does that mean that we can only claim a 13.5% vat refund on tour equipment such as kayaks that carry a 23% vat rate?

Thanks!

gerrybbadd

businessdit wrote: »

Thanks very much Gerry for your response.

The company is just providing one day tours in the bus and on kayaks and bikes etc. Visiting sites of interest and places of natural beauty.

So I take it the Misc Tour Guide Services option is most appropriate?
Does that mean that we can only claim a 13.5% vat refund on tour equipment such as kayaks that carry a 23% vat rate?

Thanks!

Thanks
Rob

No Rob, that's not really how it works.

The rates are what you charge your clients, added on to the price.

You can claim VAT back on anything you've spent, in relation to your business activity, regardless of the rate.