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Case Study: Moate Golf Club

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On 1 January 2017, the statutory minimum wage increased to €9.25 from €9.15 per hour. The VAT rate is 9%. VAT chargeable on green fees, membership fees & hire of equipment incidental thereto. However, the hire of equipment from another party such as a golf professional/shop at the course is a separate supply liable at the Standard rate. As the restaurant and golf shop in Moate Golf Club are different franchises, Moate Golf Club does not pay their taxes in those

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