VAT Rates
COMPUTER HARDWARE - SUPPLY
Rate
Standard rate
Remarks
Includes leasing, supply of equipment such as V.D.U.s, disk drives, printers, modems etc. and also supply only of parts. However, repair & maintenance is liable at the Reduced rate, subject to the two-thirds rule.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)