Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 13

Other services

Paragraph 13 of Schedule 3 identifies a small number of miscellaneous service categories that qualify for the reduced VAT rate.

• Waste disposal acceptance services, minor repair services for bicycles, shoes, leather goods, clothing and household linen, and hairdressing services all fall within this paragraph.
• These services are listed in Schedule 3 and therefore qualify for the reduced rate of VAT rather than the standard rate.
• The repairs covered are limited to minor repairs or modifications, so major restoration or manufacturing work on the same items would not qualify under this provision.
• The paragraph brings together several everyday consumer services that might otherwise have little in common, grouping them purely for the purpose of applying the reduced rate.

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