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AGRICULTURAL MACHINERY (Repair and Maintenance)

Rate

Reduced rate

Remarks

Excludes supply of attachments, accessories, tyres and batteries. Agricultural machinery repairs not subject to the 2/3rds rule - includes milking machinery and farm gates.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)

Published: 23 January 2019 Print this page

 
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