VAT Rates
PLOUGHING - AGRICULTURAL (Agricultural goods and services)
Rate
Reduced rate
Remarks
VAT incurred on deep ploughing in connection with land reclamation is reclaimable by unregistered/flat-rate farmer S.I. No. 266 of 1993.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(a)