Two Thirds Rule

[Keant1591]

When a tiler does a job and the 2 thirds rule does not apply say 5000 labour and 5000 materials does he charge 13.5 on everything or 23 on materials and 13.5 on Labour.

 

[RedOnion]

In your example, the entire can be treated at reduced rate since the goods are less than 2/3rds of the total.
https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tiles-supply-and-install-.aspx

 

[Keant1591]

In your example, the entire can be treated at reduced rate since the goods are less than 2/3rds of the total.
https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/T/tiles-supply-and-install-.aspx

Thank you. For the price of the materials is it the ex vat price you take.

 

[RedOnion]

Yes, ex vat.

Note, I used the word 'can'.
If the service provided is 'supply & fit', then reduced rate applies. However what you commonly see in tiling / flooring in general where high quality materials go well over 2/3rds is they will quote and invoice for 'supply' and 'fit' as 2 distinct things.