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Is there VAT apyable on Pub game table games (Pool, Air Hockey etc)

  • 08-09-2009 6:31pm
    #1
    jj92
    Registered Users Posts: 123 ✭✭


    Hi,
    I'm wondering if one has to pay VAT on the sales received from pub games such as pool, air hockey etc. For instance if I have a pool table in a pub and in one month there are 100 plays at 2 euros per play, total revenue from the pool table is 200 euro. Does some of that lovely money go to the Revenue?

    Here's how I see it possibly happening.
    200 = 121.5%
    1% = 200/121.5 =1.65
    VAT @ 21.5% = 35.39
    Net (of VAT) sales from pool = 164.61

    If this is the case what is the rate of VAT that is applicable?


Comments

  • #2
    Dan Chipowski
    Closed Accounts Posts: 1,072 ✭✭✭Dan Chipowski


    Yeah there is and it's 21.5% on coin push amusements.

    Your above calcs seem fine to me.


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