VAT Rates
OIL TANKS - SUPPLY and INSTALL (Private dwellings/Non-residential immovable goods)
Rate
Reduced rate
Remarks
Subject to the 2/3 rule. However, supply only is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)