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A company inquired whether a tablespoon with a thick handle and fastening strap could be taxed at the reduced rate of 10%. The DGT has determined that this product must be taxed at the general rate of 21%.
Question posed: Applicable tax rate for Value Added Tax purposes.
The reduced rate of 10% applies to assistive products designed for persons with disabilities that are expressly mentioned in the annex to the VAT Act, such as grip adapters. However, the tablespoon in question is not included in said list of goods. As it is considered a single operation, the supply of the spoon with its fastening strap is taxed at the general rate of 21%.
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