Industrial Equipment - Supply
- Rate:
Standard
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a)
- Order:
- Remarks:
However, where such a supply & installation qualifies as a fixture then it is liable at the Reduced rate, subject to the 2/3 rule.
- Decision:
- Reference: