VAT Rates
UPHOLSTERY- USED FURNITURE (Certain repair and related services)
Rate
Reduced rate
Remarks
Includes re-upholstering of seating which is 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: 20(1)(b)