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LANDSCAPING ( Non-residential immovable goods )

Rate

Reduced rate

Remarks

This includes services such as laying of lawns, paths, patios, planting of trees and hedges. Maintenance of same is also liable at the Reduced rate.

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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