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SHORT-TERM HIRE CARS, SPORTS OR PLEASURE BOAT (Hiring for short periods)

Rate

Reduced rate

Remarks

I.E. the hire for less than 5 weeks (in total) in any 12 month period of e.g. cars, boats under 15 tons, sports or pleasure boat, caravans, mobile homes, tent or trailer tents etc.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 19

Published: 25 August 2021 Print this page

 
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