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HYDROCARBON OILS

Rate

Standard rate

Remarks

However, Hydrocarbon oil of a kind used for domestic or industrial heating is liable to VAT reduced rate. Paragraph 17(4) of Schedule 3 refers. Also Gas oil which has been duly marked in accordance with Regulation 29(2(a) of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 OF 2012)is liable at the Reduced rate. Paragraph 17(4) of Schedule 3 refers.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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