VAT Rates
COOKING OIL (Food and drink)
Rate
Zero rated: 0%
Remarks
However, the Zero rate does not apply to the sale of used, contaminated or otherwise waste cooking oil, including where it is to be used as a bio-fuel.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
Link to further information