Hire (Short-term) Of Bicycles - Hiring For Short Periods

Rate:

Reduced
Click on this link for the current and historic VAT rates.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:

Section: 46(1)(c)
Schedule: 3
Paragraph: 19(a)


Order:

 

Remarks:

Short-term i.e. not exceeding 5 weeks in total in a twelve month period. However, Long-term hire is Standard rated.

Decision:

 

Reference:

 


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