VAT Rates

CONTACT LENSES - OPTICAL

Rate

Standard rate

Remarks

Excluded from zero rate by Paragraph 11(3)(b) of Schedule 2. See Revenue guidance on the VAT treatment of Medical Equipment and Appliances and  VAT treatment of opticians.

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

Section: 46(1)(a)