1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

15.3The General VAT Rates The rates are set out in Section 46(1) VATCA. The following are the rates of VAT as at May 2023: (a) 23% (standard rate) which has been in place since 1 January 2012 wit...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.