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LAND DRAINAGE SERVICE ( Non-residential immovable goods )

Rate

Reduced rate

Remarks

Land reclamation and removal of weeds, scrub, bracken, pests etc, is also liable at the Reduced rate. Unregistered/flat-rate farmers are entitled to repayment of VAT under Regulation S.I. 266/93

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

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

Published: 03 August 2018 Print this page

 
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