VAT Rates
AGRICULTURAL BUILDINGS (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Unregistered/flat-rate farmers entitled to repayment on farm buildings subject to conditions of SI No. 266 of 1993.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(1)