VAT Rates
AGRICULTURAL CONTRACTORS (Agricultural goods and services)
Rate
Reduced rate
Remarks
Includes field work, forestry services etc. Land drainage and reclamation also liable at the reduced rate. Paragraph 15(2) of schedule 3 refers. However, the combined supply and sowing of plants for food production and the combined supply and spreading of zero rated fertilizers is liable at the zero rate. Paragraph 12(2) of schedule 2 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)