VAT Rates

CATHETERS

Rate

Standard rate

Remarks

However, catheters for use solely or principally with Urinary Drainage Kits or Colostomy/Ostomy devices are Zero rated. Paragraph 11(3) of Schedule 2 refers.

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

Section: 46(1)(a)