Computer Hardware - 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:

Includes leasing, supply of equipment such as V.D.U.s, disk drives, printers, modems etc. and also supply only of parts. However, repair & maintenance is liable at the Reduced rate, subject to the two-thirds rule.

Decision:

 

Reference:

 


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