VAT Rates

GARDENING ( Cutting Lawns )

Rate

Reduced rate

Remarks

N.B.Mowing of agricultural land deemed agricultural service and classified at Paragraph 10(1)(a) of Schedule 3 and is also liable at the Reduced rate.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)