VAT Rates
MOVABLE GOODS - REPAIRS ( Certain repair and related services )
Rate
Reduced rate
Remarks
Subject to the 2/3 rule. However, bona fide car repairs not subject to the 2/3 rule. However, repairs to certain vessels and aircraft are Zero rated. See Paragraphs 4(2)(a) and 4(2)(b) of Schedule 2.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)(a)