VAT Rates
CARAVAN HIRE (Short Term) (Hiring for short periods)
Rate
Reduced rate
Remarks
Where the hiring to the same person during the 12 months ending on the date of the beginning of the existing hiring does not exceed 5 weeks.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 19(d)