Car Park Charges
- Rate:
Standard
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a)
- Order:
- Remarks:
Deemed not to be letting of immovable goods. See paragraph 11(1)(d) of Schedule 1. Also includes charges for off-street car parking made by Local Authorities.
- Decision:
- Reference: