Home   Value-Added Tax (VAT)   VAT rates  

VAT Rates

  1. Overview
  2. VAT rates database
  3. Current VAT rates

FERTILISER ( Fertilisers, feeding stuffs, certain seeds, etc. )

Rate

Zero rated: 0%

Remarks

Zero rate applies to fertiliser, regulated as such by the State, provided such fertiliser is supplied in units of not less than 10 kilos. Otherwise, the Standard rate applies.

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

Section: 46(1)(b) Schedule: 2 Paragraph: 12(1), 12(2)

Published: 03 August 2018 Print this page

 
Back to homepage Back to top