VAT Rates
AUCTIONEERS - FOOD (Food and drink)
Rate
Zero rated: 0%
Remarks
For VAT purposes, where an agent/auctioneer makes a sale of goods, there is a deemed supply of the goods to the agent/auctioneer at the time that the agent/auctioneers makes that sale. Sale of food including; fruit, veg, eggs, fish and dead poultry, is payable to unregistered farmer/fisherman by auctioneer. However, the flat-rate addition applies to the sale of livestock.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 22(1), 46(1)(b) Schedule: 2 Paragraph: 8(1)
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