VAT Rates
FIRE ALARMS ( Supply and Install )
Rate
Reduced rate
Remarks
Must be installed as a fixture & subject to the 2/3 rule. Does not include alarms merely screwed to wall or ceiling, smoke detectors or fire extinguishers, which are 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)