EXECUTIVE-GST
299 Points
Joined December 2016
FERTILISER (Fertilisers, feeding stuffs, certain seeds, etc.)
Rate:
ZERO
Click on this link for the current and historic VAT rates.
Remarks:
Zero rate applies to fertiliser, regulated as such by the State, provided such fertiliser is supplied in units of not less than 10 kilos. Otherwise, the Standard rate applies.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(b) Schedule: 2 Paragraph: 12(1), 12(2)