VAT Rates

CALVING SERVICES (Agricultural goods and services)

Rate

Reduced rate

Remarks

When supplied on an emergency basis not taxable up to 22 May 1994. However, taxable at the Reduced rate since 23 May 1994.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(b)