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VEHICLE HIRE - WITH DRIVER (Exemptions by derogation in accordance with Article 371)

Rate

Exempt

Remarks

For passenger transport only. Includes coach, limousine, taxi etc... Otherwise, standard rated. See section on VAT on Hiring Services on the Revenue website for further information.

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

Schedule: 1 Paragraph: 14(3)

Link to further information

Published: 19 April 2022 Print this page

 
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