VAT Rates

BUS

Rate

Standard rate

Remarks

Credit may be taken for a bus that carries >16 passengers used to transport staff to and from work (Section 59(2)). Repayment of VAT on certain tour buses to bus companies provided for in S.I. 98/1996.

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

Section: 46(1)(a)