VAT Rates

WOODWORM TREATMENT - MOVABLE GOODS (Certain repair and related services)


Reduced rate


Eradication of woodworm from timber in immovable goods, such as roofs, doors are also liable at the Reduced rate. Paragraphs 9(1) and 15(2) of Schedule 3 refers.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)