VAT Rates
TYRES - MOTOR VEHICLES
Rate
Standard rate
Remarks
Supply and fitting of tyres as part of a repair and maintenance service is Standard rated. See Paragraph 20(1)(b)(ii) of Schedule 3. The supply of tyre/puncture repair services is liable at the Reduced rate and is not subject to 2/3rds rule. However, the supply and fitting of a new tube as part of a tyre/puncture repair service is Standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)