VAT Rates
DRIVING LESSONS
Rate
Reduced rate
Remarks
Driving lessons are generally subject to VAT at the reduced rate. However, lessons concerning instruction in vehicles which are designed or constructed for the carriage of 1.5 tonnes of goods or more, or for the carriage of 9 persons or more (including the driver) are exempt from VAT. Further information is available in the link below.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 3 Paragraph: 21(5)
Link to further information