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)

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