VAT Rates
SALT - FOOD GRADE (Food and drink)
Rate
Zero rated: 0%
Remarks
(1)Includes garlic salt etc. (2)Rocksalt (used on roads) is of a type also used as an animal emetic and so qualifies for Zero rate. Where supplied mixed with sand or chemicals then the Standard rate applies.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
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