VAT Rates

BUILDING and CONSTRUCTION SERVICES (Private dwellings and Non-residential immovable goods)

Rate

Reduced rate

Remarks

Relates to development and work on immoveable goods and subject to the 2/3 rule. See Guidance Services connected with Immovable Property

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

Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)