VAT Rates

FISH BAIT

Rate

Standard rate

Remarks

Refers to products sold as bait, whether living or not. However, if dead fish of a kind used for human consumption is sold for use as bait, such fish bait is liable to VAT at 0%.

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

Section: 46(1)(a)