VAT Rates

LIMING MATERIAL - LIMESTONE ( Fertilisers,feeding stuffs, certain seeds, etc. )

Rate

Zero rated: 0%

Remarks

Includes for example a Limestone - standard quality product and a Limestone - fine quality product. Only Zero-rated where such products are a fertiliser coming within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955, and supplied in units of not less than 10 kg. Otherwise, the Standard rate applies.

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

Section: 46(1)(b) Schedule: 2