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BISCUIT ASSORTMENT (Food and drink for human consumption)

Rate

Reduced rate

Remarks

Where the weight of the chocolate biscuits does not exceed 15% of the total weight of the assortment the Reduced rate applies. Otherwise, the Standard rate applies.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 3(5)

Link to further information

Published: 14 January 2021 Print this page

 
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