VAT Rates
AGRICULTURAL SERVICE (Agricultural goods and services)
Rate
Reduced rate
Remarks
Includes ploughing, harrowing, spraying, dusting, harvesting, mowing, reaping, baling, silage making, forestry services, stock minding and rearing, sowing and planting, spreading of fertiliser.
In relation to the Zero rate, see COMBINED SUPPLY AND PLANTING OF SEED.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)