VAT Rates

CHIMNEY CLEANING (Private dwellings/Non-residential immovable goods)

Rate

Reduced rate

Remarks

Regarded as repair/maintenance or routine cleaning of immovable goods.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 9(2), 15(3)