VAT Rates
UPHOLSTERY - FIXTURES (Private dwellings and Non-residential immovable goods)
Rate
Reduced rate
Remarks
E.g. re-upholstery of bar seating installed as a fixture subject to the 2/3 rds rule.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 9(1), 15(2)