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LOCKSMITH

Rate

Standard rate

Remarks

Supply of goods e.g. keys, locks, safes etc. is liable at the Standard rate. However, repair/maintenance of locks and supply and installation of locks as fixtures is liable at the Reduced rate subject to the 2/3rds rule.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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