VAT Rates

MARQUEES - SHORT-TERM HIRE ( Hiring for short periods )

Rate

Reduced rate

Remarks

Hire of 5 weeks or less in 12 months. Otherwise, the Standard rate applies.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 19(d)