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)