Value Added Tax Consolidation Act 2010 section 18

Distortion of competition, deemed taxable supplies, etc.

Section 18 contains miscellaneous provisions on accountable persons, covering Revenue's power to subject normally exempt sports or education services to VAT where competition is distorted, the VAT treatment of clubs supplying goods or services to members, and the liability of licensed premises holders for dances.

• Revenue may determine that normally exempt sports facilities or educational activities are subject to VAT where the exemption distorts competition or the service is commercially managed behind a not-for-profit structure.
• A determination deems the supplier to be an accountable person carrying on a business, with supplies taxable at the appropriate VAT rate; it takes effect no earlier than the start of the next taxable period after the written notice issues.
• Clubs or similar organisations supplying goods or services to members for payment are deemed to be making those supplies in the course of business, rendering them liable to VAT on the receipts where registration thresholds are exceeded.
• Where a dance is held on premises licensed to sell intoxicating liquor, the licensee is deemed to be the promoter and to have received all admission money and other consideration connected with the dance.