VAT Rates
HOUSE - SALE OF ( Private dwellings and Non-residential immovable go )
Rate
Reduced rate
Remarks
Rate applies generally to commercial sale of houses. Includes house built for the purpose of re-sale on a site already occupied by a non-taxable person, e.g. house built in large garden. No VAT on sale by a person of his/her own residence.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(1)