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FIREPLACES (Supply and Install)

Rate

Reduced rate

Remarks

However, subject to the Two-thirds rule the supply and installation of FIREPLACES may be liable to VAT at the standard rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)

Published: 21 July 2020 Print this page

 
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