VAT Rates
POSTAGE STAMPS (Postal services)
Rate
Exempt
Remarks
(1)The supply at face value of postage stamps valid for use for postal services within their respective terrritory is Exempt. Otherwise, the Standard rate applies.
(2)See also Para. 2(a) of Schedule 5 for importation of certain postage or revenue stamps considered collectors' items which are liable at the Reduced rate. However, the supply (in Ireland) of postage or revenue stamps referred to in Para 2(a) of Schedule 5 is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 1