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POULTRY - HATCHING and FERTILISED EGGS (Live animals, animal feeding stuffs)

Rate

Reduced rate

Remarks

Hatching and fertilised eggs are regarded as the supply of a live bird. Also ostrich eggs are liable at the Reduced rate. Otherwise the Standard rate applies.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 4(2)

Published: 16 September 2021 Print this page

 
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