VAT Rates
PEST CONTROL - IMMOVABLE GOODS (Private dwellings/Non-residential immovable goods)
Rate
Reduced rate
Remarks
Includes eradication of woodworm from structural timbers and spraying of a wall with insecticide, subject to the 2/3rds rule. Does not include fumigation, laying bait and traps.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)