VAT Rates
PAPER SHREDDING
Rate
Standard rate
Remarks
Company brings mobile shredder to customer's premises.. Shreds paper on that customer's premises and leaves the shredded paper on the customer's premises for disposal by the customer. However, when paper is taken away for disposal by the company, the consideration charged by the company is liable at the Reduced rate as the charge is for "the acceptance for disposal of waste material". Paragraph 13(1) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)