Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 15

Non-residential immovable goods

Schedule 3 paragraph 15 applies the reduced rate of VAT to supplies of non-residential immovable goods, development services on such goods subject to the two-thirds rule, and routine cleaning of non-residential property.

• The supply of immovable goods is chargeable at the reduced rate, provided the goods are not used or intended for use as residential property.
• Development services on non-residential immovable goods, including fixture installation, are chargeable at the reduced rate where the value of movable goods supplied under the agreement does not exceed two-thirds of the total taxable amount.
• The reduced rate does not apply to the supply and installation of low-emissions heat pump heating systems, which are dealt with separately under Schedule 2 paragraph 12A.
• Routine cleaning of non-residential immovable goods is also chargeable at the reduced rate.