VAT Rates
BUILDING and CONSTRUCTION MATERIALS
Rate
Standard rate
Remarks
Excluding materials referred to in Paragraphs 16(1) and 16(2) of Schedule 3, such as concrete ready to pour and concrete blocks as defined. These particular materials are liable to VAT at the Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)