VAT Rates
MOTOR VEHICLES - REPAIRS (Certain repair and related services)
Rate
Reduced rate
Remarks
See sub paragraphs (i) & (ii) of paragraph 20(1) of Schedule 3 for exclusions, for example. mirrors, batteries, media player, tyres, tyre flaps. These items when supplied in a repair service are liable at the standard rate. The 2/3rds rule not applicable to bona fide car repair/maintenance services (concessional). Input credit allowable.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)