VAT Rates
SITE INVESTIGATION - FIELDWORK (Non-residential immovable goods)
Rate
Reduced rate
Remarks
The fieldwork part of site investigation, when it is separately charged for, is liable to VAT at the reduced rate. Field work would mainly involve bringing drilling and other equipment to sites in order to extract samples of rock, soil and other materials. Periodically it would involve the installation of standpipes and equipment for monitoring water in the rock, soil etc...
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)