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FANS (ELECTRIC) - SUPPLY

Rate

Standard rate

Remarks

Supply & installation of ducted fans as fixtures liable at the Reduced rate, subject to the 2/3 rule. Recirculation fans always Standard rated.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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