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CHILD CAR SAFETY SEAT (Children's car safety seats)

Rate

Reduced rate

Remarks

Includes baby seat, child seat, booster seat or booster cushion, where such products qualify as an approved child restraint system in accordance with S.I. No. 240 of 2006.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 6

Published: 02 March 2022 Print this page

 
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