VAT Rates
UPHOLSTERY - NEW FURNITURE
Rate
Standard rate
Remarks
However, upholstery of used furniture or the re-upholstering of seating which is a fixture is liable at the Reduced rate. Paragraphs 20(1)(b) and 15(2) of Schedule 3 refers
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)