VAT Rates

KANGO HAMMER (Hire with operator)

Rate

Reduced rate

Remarks

Hire without operator or supply of the equipment itself is standard rated. 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