Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 20

Certain repair and related services

Paragraph 20 of Schedule 3 applies the reduced rate of VAT to the repair, maintenance or modification of movable goods, subject to certain exclusions.

• The reduced rate applies to repairing or maintaining movable goods and to modifying used movable goods.
• Accessories, attachments, batteries, tyres, inner tubes and tyre flaps supplied in the course of a repair, maintenance or modification are excluded from the reduced rate.
• The reduced rate does not apply to contract work on goods for export, or to the repair or maintenance of sea-going vessels, aircraft or their equipment, as these are dealt with separately under Schedule 2.
• The exclusions ensure that certain vehicle-related parts and internationally linked services remain outside the scope of the reduced rate.