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LIVESTOCK FARMING

Rate

Livestock rate

Remarks

Means live cattle, sheep, pigs, goats and deer. (Definition in Part 2(1) VAT Consolidation Act 2010). Rate also applies to horses that are normally intended for use in the preparation of foodstuffs or for use in agricultural production. Supply by an unregistered/flat-rate farmer to an accountable person is subject to the Livestock flat-rate addition.

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

Section: 46(1)(d)

Published: 03 August 2018 Print this page

 
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