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MEALS TO PATIENTS OF A HOSPITAL/NURSING HOME ( Other activities )

Rate

Exempt

Remarks

Catering services are exempt from VAT where supplied to patients of a hospital or nursing home in the hospital or nursing home. However, this exemption does not apply to catering sercices supplied to any other persons in a hospital or nursing home.

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

Schedule: 1 Paragraph: 5(1)(a)

Published: 03 August 2018 Print this page

 
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