Painting - New Movable Goods (Prior To Sale)
- 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:
Charge for painting new goods prior to sale (e.g. painting of logos onto vans etc.) treated as part of the consideration for the goods and liable at the Standard rate. However, the painting of movable goods in other circumstances and the painting of used movable goods and immovable goods is liable to VAT at the Reduced rate. Paragraphs 9, 15 and 20 of Schedule 3 refers.
- Decision:
- Reference: