VAT Rates

CURTAINS - MODIFYING/REPAIRING (Certain repair and related services)

Rate

Reduced rate

Remarks

Subject to the two-thirds rule. Refers to used curtains only. However, modifying of new curtains is liable at the Standard rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)