VAT Rates
Milk and Milk-Based Drinks (Food and drink)
Rate
Zero rated: 0%
Remarks
As a concession, Revenue allow milk-based drinks to be zero rated provided it is a preparation derived from milk where the milk element itself represents more than 50% of the volume.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
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