Home   Value-Added Tax (VAT)   VAT rates  

VAT Rates

  1. Overview
  2. VAT rates database
  3. Current VAT rates

FURNITURE ( Supply/Hire )

Rate

Standard rate

Remarks

Furniture over 100 years old is liable at the Reduced rate. See Paragraph 24 of Schedule 3. Also supply and installation of furniture which becomes a fixture qualifies for 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

 
Back to homepage Back to top