VAT Rates
SINGLE FARM PAYMENT ENTITLEMENT (Farming)
Rate
Standard rate
Remarks
Rate applies to sale of entitlement without land. Such a sale by unregistered farmer is liable to VAT if proceeds in excess of the registration threshold. Registration can be limited to that sale only. For other situations, see Tax Briefing No. 61.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)