VAT Rates

SNAILS - DEAD (Food and drink)

Rate

Zero rated: 0%

Remarks

The reduced rate applies when they are supplied in the course of a meal. However, Live snails are liable at the standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)

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