VAT Rates
FLUORESCENT LIGHTING - SUPPLY and INSTALL ( Private dwellings, Non-residential immovable goods )
Rate
Reduced rate
Remarks
Subject to the 2/3 rds rule and becoming a fixture such as recessed lighting. When suspended by chain from a ceiling, it does not qualify as a fixture. Bulbs, starters & parts 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)