Revenue eBrief No. 152/26

16 October 2026

Hiring or leasing of means of transport

Tax and Duty Manual on the VAT treatment of the hiring or leasing of means of transport has been updated (insertion of a new paragraph 7) to include guidance on the VAT treatment of goods and services supplied with the hire of a means of transport.

Published: 16 October 2026 Print this page

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