VAT Rates

PEST CONTROL - MOVABLE GOODS (Certain repair and related services)

Rate

Reduced rate

Remarks

Includes eradication of woodworm from furniture. Excludes fumigation, laying bait and traps.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)