VAT Rates
HIRE (SHORT-TERM) OF BICYCLES ( Hiring for short periods )
Rate
Reduced rate
Remarks
Short-term i.e. not exceeding 5 weeks in total in a twelve month period. However, Long-term hire is Standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 19(a)