Furniture - Supply/hire

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:

Furniture over 100 years old is liable at the Reduced rate. See Paragraph 24 of Schedule 3. Also supply and installation of furniture which becomes a fixture qualifies for the Reduced rate, subject to the 2/3 rule.

Decision:

 

Reference:

 


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