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BUTANE GAS - FUEL (Energy products and supplies)

Rate

Second reduced rate

Remarks

The reduced rate applies prior to 1 May 2022. However, where supplied as lighter fuel it is liable at the Standard rate.  See paragraph 17(3) (c) of VATCA 2010.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 17(3)

Link to further information

Published: 27 October 2022 Print this page

 
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