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)