VAT Rates

TYRES - RE-MOULDING (Certain repair and related services)

Rate

Reduced rate

Remarks

Includes re-treading and general repairs. However, the supply of re-mould tyres liable at the Standard rate i.e. where customer does not get back his own casing.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)