VAT Rates
SIGNS - SUPPLY
Rate
Standard rate
Remarks
Temporary signage such as auctioneering boards do not generally qualify as fixtures. The putting up, taking down, amending e.g. sold, sale agreed is also Standard rated. However, the supply and installation as a fixture is liable at the Reduced rate, subject to the 2/3 rule.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)