CNAE 77.21—Rental of leisure and sports equipment

Where 77.21 sits

1. O Administrative Activities and Auxiliary Services
2. 77 Rental activities
3. 77.2 Rental of personal belongings and household items
4. 77.21 Rental of leisure and sports equipment

What 77.21 includes

• This class includes the rental of recreational and sports equipment, for example:
• Pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator
• Bicycles, including bicycles with electrical assistance
• Skis

What 77.21 excludes

• Rental of pleasure boats and sailing-boats with crew (see 50.10, 50.30)
• Provision of short-term accommodation in non-moveable houseboats (see 55.20)
• Rental of non-moveable houseboats as primary residences (see 68.20)
• Rental of videotapes and discs (see 77.22)
• Rental of other personal and household goods (see 77.22)
• Rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator) (see 77.34)
• Rental of leisure and pleasure equipment as an integral part of recreational facilities (see 93.29)

77.21 in other systems