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LIMOUSINE HIRE (Exemptions by derogation in accordance with Article 371)

Rate

Exempt

Remarks

Hire of a vehicle with a driver for a single charge is normally regarded as Exempt passenger transport. However, hire of vehicle (short-term), the Reduced rate applies and hire of vehicle (long-term), the Standard rate applies

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

Schedule: 1 Paragraph: 14(3)

Published: 03 August 2018 Print this page

 
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