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ELECTRICITY (Energy products and supplies)

Rate

Second reduced rate

Remarks

The reduced rate applies prior to 1 May 2022. Input credit allowed to taxable persons. Excludes cable TV signal.

 

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

Section: 46(1)(c) Schedule: 3 Paragraph: 17(2)

Link to further information

Published: 27 October 2022 Print this page

 
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