VAT Rates

HEADSTONES - SUPPLY and ERECT ( Non-residential immovable goods )

Rate

Reduced rate

Remarks

Rate applies to supply and erection as a fixture, subject to the 2/3 rule. Supply only is liable at the Standard rate.

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

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