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FARM MACHINERY

Rate

Standard rate

Remarks

Repair of farm machinery liable at the Reduced rate and is NOT subject to the 2/3 rule. For this purpose farm machinery is considered to extend to fixed machinery, mobile machinery and farm gates.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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