VAT
The standard rate of VAT in Northern Ireland is 17.5%.
This is chargeable on the majority of contracts.
Buyers are not permitted to take VAT into account when evaluating contracts.
It is advisable to quote the price excluding VAT, stating the VAT rate applicable.
VAT arrangements facilitate companies outside Northern Ireland from charging VAT. This will happen once the VAT number of the purchasing entity is quoted on the invoice.