VAT Rates
CAR HIRE - SHORT TERM
Rate
Reduced rate
Remarks
The hire to the same person for less than 5 weeks (in total) in any 12 month period of cars, boats under 15 tons, sports or pleasure boat, caravans, mobile homes, tent or trailer tents etc, is liable to VAT at the reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 19(a)