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<p>VAT is a broad based tax on consumption and the twenty per cent standard rate applies
to most goods and services, including on equipment used for bee keeping. Businesses
that are registered for VAT will usually be able to reclaim the VAT they incur when
they purchase these items for business purposes.</p><p> </p><p>Changing the rate of
VAT on bee keeping equipment would come at a cost to the Exchequer. Although the Government
keeps all taxes under review, the Government has no current plans to change the VAT
treatment of such goods.</p>
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