Adult Cattle
Vendor: 1.9% Subject to a minimum of €8 per head
Purchaser: €10 per head
Weanlings
Vendor: 1.9% Subject to a minimum of €8 per head
Purchaser: €10 per head
Sheep
Vendor: 1.6% Subject to a minimum of €1 per head
Purchaser: €1.25 per head
Entry Fees
Cattle: €2 per head on sold & unsold animals payable by vendor
Sheep: 0.35c per head on sold & unsold animals payable by vendor
Note: Both Vendors and Purchasers are liable for Vat on commission and Entry Fees, payable at the rate fixed by legislation from time to time
EUROPEAN INVOLVEMENT FUND
A deduction of 0.15% (€1.50 per €1000) of the value of all livestock sold will be made from Vendors Accounts – the monies so collected to be contributed to the Irish Farmers European Involvement Fund
VALUE ADDED TAX
Roscommon Mart in common with all other Marts, operates the VAT inclusive bidding system. This means that the Selling Price (Final knock-down price) is deemed to include VAT at the rate fixed by legislation from time to time.
