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BATTERIES

Rate

Standard rate

Remarks

Excludes batteries suitable for use solely or principally for hearing aids and wheelchairs which are Zero rated. Paragraph 11(3)(d) of Schedule 2 refers.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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