VAT Rates

LAWNMOWER

Rate

Standard rate

Remarks

Standard rate applies to the supply or hire of a lawnmower only. Hire of a lawnmower with an operator is treated as the provision of a grass-cutting service and is liable at the Reduced rate.

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

Section: 46(1)(a)