VAT Rates

MOTOR VEHICLES - CONVERSION

Rate

Standard rate

Remarks

Change to the nature of a vehicle - e.g. conversion of estate cars to hearses, vans to passenger vehicles and vice versa. Regarded as contract work i.e. the supply of a converted vehicle. Includes conversion of both new and used vehicles.

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

Section: 46(1)(a), 49(1)