VAT Rates
FENCING - SUPPLY and INSTALL ( Non-residential immovable goods )
Rate
Reduced rate
Remarks
Fencing must be permanent and is subject to the 2/3 rule. The Reduced rate also applies to repair and maintenance of fencing. Otherwise, fencing that is not a fixture is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)