VAT Rates
DOCUMENTS and RECORDS - DISPOSAL (Other services)
Rate
Reduced rate
Remarks
The incineration, shredding of paper records and the disposal of empty discs etc... by/to a third party is considered services consisting of the acceptance for disposal of waste material.
However, the disposal by erasing, removal of electronic records is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 13(1)