VAT Rates
PAINTING - NEW MOVABLE GOODS
Rate
Standard rate
Remarks
Charge for painting new goods prior to sale (e.g. painting of logos onto vans etc.) treated as part of the consideration for the goods and liable at the Standard rate. However, the painting of movable goods in other circumstances and the painting of used movable goods and immovable goods is liable to VAT at the Reduced rate. Paragraphs 9, 15 and 20 of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)