VAT Rates
MOTOR VEHICLES - HIRE (LONG-TERM)
Rate
Standard rate
Remarks
Long-term hire is for a period exceeding in total 5 weeks in a twelve month period. Short-term hire (less than 5 weeks) is however liable at the Reduced rate. See paragraph 19 (a) of Schedule 3.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)