VAT Rates
STABLING OF HORSES, LIVERY (Agricultural goods and services)
Rate
Reduced rate
Remarks
Letting of premises, minding of horses, livery etc... The Reduced rate applies if supplied by registered persons. Not taxable if supplied by unregistered farmers. If short-term letting only of paddocks and no minding then Exempt Paragraph 11(1) of Schedule 1 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(b)