Ground Limestone - Fertiliser - Fertilisers, Feeding Stuffs. Certain Seeds, Etc.

Rate:

Zero
Click on this link for the current and historic VAT rates.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:

Section: 46(1)(b)
Schedule: 2
Paragraph: 12(1), 12(2)


Order:

 

Remarks:

Zero rated where considered as fertiliser in the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955, and supplied in units of not less than 10 kg. Otherwise, the Standard rate applies.

Decision:

 

Reference:

 


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