VAT Rates
MACHINERY ( HIRE )
Rate
Standard rate
Remarks
(1) Certain machinery hire with an operator qualifies for the Reduced rate. For further information see the link below. (2) Letting of fixed machinery when let separately from immovable goods to which they have become attached is excluded from Paragraph 11(1)(a) of Schedule 1 and such letting of machinery is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)
Link to further information