VAT Rates

PESTICIDES - AGRICUTURAL INSECTICIDES

Rate

Standard rate

Remarks

However, spraying of crops is regarded as agricultural service . Paragraph 10(1)( c) of Schedule 3 refers. Also the combined supply and spraying is liable at the Reduced rate.

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

Section: 46(1)(a)