VAT Rates
SEA-FOOD CRUSTACEANS - LIVE (Food and drink)
Rate
Zero rated: 0%
Remarks
Although sold alive they are treated as food e.g. crab, lobster, shrimp etc. However, if they are supplied with a meal the reduced rate applies.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
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