VAT Rates
BITUMEN - SUPPLY and LAYING (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Subject to the two-thirds rule. However, the supply is only liable to vat at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)