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MOBILE HOME (Supply to retain on site)

Rate

Reduced rate

Remarks

See definition of building in Section 2(1). Provided conditions of Section 2(1) are met the Reduced rate applies. Otherwise, the Standard rate applies.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 14

Published: 10 September 2021 Print this page

 
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