VAT Rates

RE-SURFACING - IMMOVABLE GOODS (Non-residential immovable goods)

Rate

Reduced rate

Remarks

Includes roads, paths and other fixtures, subject to the 2/3rds rule.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)