VAT Rates
SOIL TESTING
Rate
Standard rate
Remarks
Where site specific then it is taxable by reference to place where site is located. However, soil testing for farming purposes is liable at the Reduced rate. Paragraph 10(1)(b) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)