COSMETIC SURGERY ( Miscellaneous services )
Reduced rate: 13.5%
Exempt when carried out by a registered medical practitioner recognised by the Department of Health for the purpose of protecting a patients health or diagnosing, treating and if possible curing disease and health disorders. Paragraph 2(3) of Schedule 1 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 21(1)