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BIN COLLECTION - WASTE DISPOSAL (Other services)

Rate

Reduced rate

Remarks

Considered a waste disposal service. Local Authorities are taxable persons since 1 July 2010. Therefore, waste disposal carried out by Local Authorities is taxable.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 13(1)

Published: 01 March 2022 Print this page

 
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