VAT Rates

COMPOST GROWBAGS (Fertilisers, feeding stuffs, certain seeds, etc...)

Rate

Zero rated: 0%

Remarks

Bord Na Mona product regarded as a fertiliser. Zero rate applies provided supplied in units of not less than 10 kilos and qualifies under the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955. Otherwise, the Standard rate applies.

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

Section: 46(1)(b) Schedule: 2 Paragraph: 12(1), 12(2)