- Updated guidance clarifies VAT rates for admission fees and related services at recreational motorsport circuits, including karting.
- Karting is classified as a sporting activity, so the 10% reduced VAT rate for cultural, recreational, educational, or professional sites does not apply.
- The physical characteristics or location (indoor/outdoor) of the karting track do not affect this classification.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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