VAT Rates
RADIO SERVICE - TAXI BOOKING SERVICE
Rate
Standard rate
Remarks
Provision of a radio call service, where a customer contacts the service directly, rather than the taxi driver or company, to order a taxi. Held to be an agency service for the arrangement of passenger transport. Effective from 01/01/2010
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)
Link to further information