VAT Rates
SUN ROOF - USED MOTOR VEHICLE (Certain repair and related services)
Rate
Reduced rate
Remarks
Installation of sun roof in used car not classified as conversion and is taxable at the Reduced, subject to the 2/3rds rule. Charge for modification of new car to include sun roof prior to sale is regarded as part of the consideration for the vehicle and is Standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)(b)(i)