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Night - Lights - White and Cylindrical

Rate

Standard rate

Remarks

From 1 January 2022, white and cylindrical candles are liable to VAT at the Standard rate. The term white being a trade term is to be understood as including off-white and cream.

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

Section: 46(1)(a)

Published: 01 January 2022 Print this page

 
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