VAT Rates

COINS - NON-LEGAL TENDER

Rate

Standard rate

Remarks

However, there are special rules where the Reduced VAT rate applies to the importation of coins (other than exempt Gold coins).See paragraph 2(b) of Schedule 5 and Section 48(1) of the VATCA 2010. See also entry Investment Gold - Coin, Bar or Wafer entry.

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

Section: 46(1)(a)