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FLOOR COVERING ( Supply )

Rate

Standard rate

Remarks

Includes carpet, lino, tiles etc. However, if stuck down over their entire surface it is liable to the Reduced rate, subject to the 2/3rds rule.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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