BICYCLES - REPAIRS ( Other services )
Subject to the 2/3 rule. Application of Reduced rate does not include the supply in the course of such repair of tyres, tubes, flaps, accessories or attachments. These items should be itemised and are liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 13(2)