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LANDSCAPING (Private dwellings)

Rate

Reduced rate

Remarks

This includes services such as laying of lawns, paths, patios, trimming of hedges and tree planting (e.g. in front/back gardens). The maintenance of same is also liable to VAT at the reduced rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 9(1)

Published: 14 March 2019 Print this page

 
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