VAT is applicable on different rate depending on the type of Goods and services offered by the company. In addition, there are some goods and services that are exempted from VAT. The VAT rates are divided into three segments
Standard Rate 20 per cent
Reduced Rate 5 per cent
Zero Rate 0 per cent 
Since the Company, Lampeter Builders’ Merchants is involved in the construction and material business, the following rates are applicable on the company
At the end of every three months, the company already registered for VAT needs, to file a quarterly VAT return. The return can be filed either electronically or through paper returns. The returns, after properly completing are then sent to the following address ...