VAT Rates
PEST CONTROL - GENERAL
Rate
Standard rate
Remarks
Where repair or maintenance of goods is not involved, such as rat elimination, laying of bait and traps then the Standard rate applies. However, where actual repair or maintenance of movable or immovable goods is involved, such as woodworm elimination then the Reduced rate applies.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)