VAT Rates
BURIAL PLOTS - GRAVES (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Supply by private operator in the course or furtherance of business or by a Local Authority is taxable. The supply by an undertaker whether in the course of providing a funeral or not is taxable as it does not come within the exemption in Paragraph 11(1) of Schedule 1.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(1)