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CAR PARK CHARGES

Rate

Standard rate

Remarks

Deemed not to be letting of immovable goods. See paragraph 11(1)(d) of Schedule 1. Also includes charges for off-street car parking made by Local Authorities.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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