VAT Rates
RECYCLING OF WASTE MATERIAL (Other services)
Rate
Reduced rate
Remarks
The reduced rate applies to any charge by a recycling company, including the collection of waste. However, collection of waste by a haulage company for delivery to a recycling company is liable to VAT at the standard rate as is the subsequent sale of the recycled material.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 13(1)