Many users of swimming pools, gyms and pitch & putt courses owned by local authorities will have to pay more in the New Year.
The councils will now have to charge VAT.
Dublin City Council said it would result in a 3.5% increase in charges to users.
It said it had taken steps to ensure users did not have to pay the full 9% VAT increase.
The development follows the a case in the European Court of Justice in 2007 which ruled that Ireland had not correctly implemented an EU directive.
As a consequence the 2010 Finance Act included a change which meant that public bodies now come under the scope of VAT.
In October of this year the Minister for Finance Michal Noonan signed a Commence Order which meant the local authorities will charge VAT from January 1, 2013.
