VAT Rates

ELECTRICITY (Energy products and supplies)


Second reduced rate


For the period from 1 May 2022 to 31 October 2022, the second reduced rate of VAT will apply.  The reduced rate applies prior to 1 May 2022. Input credit allowed to taxable persons. Excludes cable TV signal


Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 17(2)

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