VAT Rates

OSTRICH - HATCHING / FERTILISED EGGS ( Live animals, animal feeding stuffs )

Rate

Reduced rate

Remarks

Hatching or fertilised eggs are regarded as the supply of a live bird. Also poultry eggs are liable at the Reduced rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 4(2)