VAT Rates

NUTS- SALTED / ROASTED

Rate

Standard rate

Remarks

Also includes nuts covered in chocolate or yoghurt. Excluded from the Zero rate by reference to Part D ( c) of Table 1 of paragraph 8(1) of Schedule 2.

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

Section: 46(1)(a)