VAT Rates
PLEATING - CLOTHING
Rate
Standard rate
Remarks
For example; when a manufacturer sends skirts for pleating prior to sale, it is deemed to be a supply of services (formerly a supply of goods).
However, pleating of childrens clothing is Zero rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a), 49