VAT Rates
Candles - White and Cylindrical
Rate
Standard rate
Remarks
From 1 January 2022, white and cylindrical candles are liable to VAT at the Standard rate. The term white being a trade term is to be understood as including off-white and cream.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)