VAT Rates

DIGGER - HIRE WITH OPERATOR (Non-residential immovable goods)

Rate

Reduced rate

Remarks

Including JCBs, excavators and traxcavators. See section on VAT on Hiring Services on the Revenue website for further information.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)

Link to further information