VAT Rates

CONCRETE BLOCKS (Concrete works)

Rate

Reduced rate

Remarks

Applies only to blocks of a standard specified in the legislation (quoted below). Otherwise, the Standard rate applies. However, excluding the margin scheme supply of such blocks.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 16(2)