VAT Rates
QUARRYING OF STONE (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Company specialising in explosives arrange explosion of rock bed-regarded as work on immovable goods, subject to the 2/3 rule. However, transport of the stone is liable at the Standard rate, subject to the normal rules.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)