VAT Rates

BULLDOZER HIRE WITH OPERATOR (Non-residential immovable goods)

Rate

Reduced rate

Remarks

The provision with an operator of other items of plant and machinery is chargeable at the standard rate of VAT.

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

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