VAT Rates
CLEANING - DRAINS (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Includes unblocking of drains, sewerage, gutters. Deemed to be work on immovable goods and subject to the two-thirds rule.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)