VAT Rates

GARDENING (CUTTING HEDGES)

Rate

Reduced rate

Remarks

The hire of a Hedge Cutter with an operator is liable at the reduced rate. See section relating to VAT on Hiring Services on the Revenue website for further information.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)

Link to further information