Ground Limestone - Fertiliser - Fertilisers, Feeding Stuffs. Certain Seeds, Etc.
- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Paragraph: 12(1), 12(2)
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.