VAT Rates
MOTOR VEHICLES - HIRE (SHORT-TERM) ( Hiring for short periods )
Rate
Reduced rate
Remarks
(1)Short-term hire is a period less than 5 weeks in total in a twelve month period.. (2)Car hire Co. should account on total income excluding insurance charges where these are shown separately on invoice/agreement and paid in full to the Insurance Co.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 19(a)