VAT Rates
ARCHAEOLOGISTS
Rate
Standard rate
Remarks
Non-physical site work, such as the monitoring of soil removal and writing a report is liable to VAT at Standard rate.
However, physical site work is liable to VAT at the reduced rate 13.5%.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a) and 46(1)(c) Schedule: 3 Paragraph: 9(1) and 15(2)