Legal Notice 277 of 2015 (published on 17 July 2015) has amended the Fifth Schedule of the VAT Act.

By virtue of such amendments any road assistance services provided in the event of any breakdown or accident to persons who pay a fixed subscription fee for such purpose shall also be considered as an exempt (without credit) supply of insurance services.

For further information kindly view the summary which is available below:

VAT - amendments (roadside assistance)