VAT Rates

FORESTRY SERVICES ( Agricultural goods and services )

Rate

Reduced rate

Remarks

Includes lopping, tree felling, pruning, hedge trimming & similar forestry services. Also includes combined sowing & planting. Does not include drawing of timber & haulage which is Standard rated.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(e)