Chartered Accountants Ireland

In my experience here the 2/3 rule seems to be applied. If the service is more than 2/3 of bill it would be ok to charge all at 13.5%. If the parts exceed 2/3 of total 23 percent has to be charged.

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Two-thirds rule doesn’t apply to cars afaik.

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https://www.revenue.ie/en/vat/vat-on-services/services-taxable-at-the-rate-of-the-goods-the-two/index.aspx

Has the following exception:

The following services are not subject to the two-thirds rule…
Repair and maintenance of motor vehicles and agricultural machinery.

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There’s no hard-and-fast rule, it comes down to whether it’s seen as “ancillary” or not.

I don’t think it would in this instance; the parts aren’t ancillary to the general service.

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Unusual

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Yes correct I forgot about it not applying to the motor trade. Maybe no harm in asking mechanic himself about the breakdown.

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Grant Thornton have done the country a greta service. Top level auditors with integrity. Will EY or KPMG follow suit or just tow the line to keep the goverment contracts rolling.

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Well done lads, ye deserve it.

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season 9 stonecutters GIF

One bean for you, and one bean for me.

They even made a mistake in the figure for the auditors to spot.

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There’ll be serious savings to be made when the robots take over .