VAT Rates

HATCHING / FERTILISED EGGS ( Live animals, animal feeding stuffs )

Rate

Reduced rate

Remarks

Fertilised eggs regarded as supply of live birds. The Reduced rate only applies to poultry and ostrich eggs. All other hatched/fertilised eggs are liable at the Standard rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 4(2)