VAT Rates

ARTIFICIAL INSEMINATION (Agricultural goods and services)

Rate

Reduced rate

Remarks

Above rate applies for registered farmers and to non-farmers. However, A.I. services income is not reckonable for the agricultural services threshold. Section 6(1)(a)(i) refers.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 10(2)