VAT Rates

CONCRETE BRICKS

Rate

Standard rate

Remarks

However, if such bricks come within Irish Standard I.S. EN 771-3: 2011 Specification for masonary units - Part 3 Aggregate concrete masonry units (dense and lightweight aggregates) then such bricks qualify for the Reduced rate. See Paragraph 16(2) of Schedule 3.

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

Section: 46(1)(a)