Finance Act, 1984

Rate of tax in relation to short-term hiring of certain goods.

96.—Notwithstanding the provisions of section 11 of the Principal Act, the rate of value-added tax chargeable on the following services shall be 18 per cent. of the amount in respect of which tax is chargeable in relation to those services:

(a) the service specified in paragraph (ii) of Part II of the Third Schedule to the Principal Act, and

(b) the service consisting of the hiring to a person, under an agreement of the kind specified in the said paragraph (ii) of a tent or of a vehicle designed and constructed, or adapted, for the conveyance of persons by road.