VAT Rates
POSTAGE/REVENUE STAMPS - COLLECTORS' ITEMS
Rate
Standard rate
Remarks
If such postage/revenue stamps are sold under the margin scheme, the standard rate also applies on the margin. However, the importation of such postage/revenue stamps is liable at the Reduced rate. Paragraph 2(a) of Schedule 5 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)