VAT Rates

MOBILE HOME - HIRE (SHORT-TERM) ( Hiring for short periods )

Rate

Reduced rate

Remarks

Where the hiring does not exceed in total 5 weeks in a twelve month period. Otherwise, the Standard rate applies.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 19(d)