VAT Rates
COMBINED SUPPLY and PLANTING OF SEED (Fertilisers, feeding stuffs, certain seeds, etc...)
Rate
Zero rated: 0%
Remarks
(1) Relates to combined supply and sowing/planting of seeds/plants for the production of food or animal feed. (2) The supply of polythene when used in such activity for an inclusive price also qualifies for the Zero rate. (3) The Zero rate also applies to the combined supply and spreading of Zero-rated fertilisers. Paragraphs 12(1) and 12(2) of Schedule 2 refer.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 12(4)
Link to further information