VAT Rates
CAR SAFETY BELTS
Rate
Standard rate
Remarks
However, replacement of safety belts in used cars qualifies for the Reduced rate.
The supply and repair of Childrens Car Safety Seats in new and used cars is liable at the Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)