VAT Rates
LAND RECLAMATION SERVICE ( Non-residential immovable goods )
Rate
Reduced rate
Remarks
Destroying weeds and pests, and dusting and spraying crops and land is also liable at the Reduced rate. Paragraph 10(d) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)