VAT Guidance on Waste Disposal Services

• Revenue published a new Tax and Duty Manual on VAT treatment of waste disposal, waste removal, and waste treatment services.
• Services involving acceptance for disposal of waste material, including collection, bins/skips, dumping, shredding, incineration, burial, specialised waste acceptance, slurry disposal, and dead animal disposal/collection for rendering, are subject to the reduced VAT rate.
• Treatment, storage, or recycling of waste products that remain the producer’s property are subject to the standard VAT rate; disposal of electronic records is also standard-rated.
• Sales of waste or recycled waste products are taxed at the rate applicable to the underlying products.
• Local authorities providing these waste services are taxable persons, must charge VAT, and may deduct related input VAT under normal rules.

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---