Theresa Ahearn
Ceist:70 Mrs. T. Ahearn asked the Minister for Finance whether VAT is charged to truck drivers for driving lessons; and if he will make a statement on the matter.
Written Answers. - VAT Charges.
The provision of instruction in the driving of heavy goods vehicles, that is, goods vehicles with a carrying capacity of 1.5 tonnes or more, is an exempted activity for VAT purposes. Driving lessons for road vehicles under this limit are taxed at the 12.5 per cent rate, 16 per cent from 1 March.