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)