ELECTRICIAN SERVICES - WORK ON FIXTURES (Private dwellings, Non-residential immovable goods)
Subject to the two-thirds rule. Excludes wiring work beyond powerpoints, fuseboards and lampholders, such as wiring-up electric cookers, (which is liable at the Standard rate).
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)