VAT Rates
MAINTENANCE OF POTTED PLANTS ( Certain repair and related services )
Rate
Reduced rate
Remarks
However, where plants are rented out and maintained as part of a single contract then the Standard rate applies to the full charge.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)