VAT Rates
PUNCTURE REPAIRS (Certain repair and related services)
Rate
Reduced rate
Remarks
Where a separate charge is made for wheel balancing in the course of a puncture/tyre repair service, this charge is also liable to VAT at the reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)