VAT Rates
TYRES (Supply and fit)
Rate
Standard rate
Remarks
Paragraph 20(1)(b)(ii) of Schedule 3 excludes tyres from the Reduced rate even when tyres are supplied and fitted as part of a car service. The Standard rate applies to the tyres. Where a separate/additional charge is made for Tyre disposal where the supplier of the replacement tyre retains the old/worn tyre then this charge is liable at the Reduced rate. However, where a similar separate/additional charge is made by the supplier of the replacement tyre where he does NOT retain the old/worn tyre then this charge is liable at the Standard rate. The supply of tyre/puncture repair services is liable at the Reduced rate. Paragraph 20(1)(a)of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)