SAC Code
998942
Description
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
New Rate
Old Rate
Notes
Non metal recycling services share the same 12 / 18 pattern as 998941 in the manufacturing services table. Post rationalisation, the concessional 12% line is effectively merged into the standard 18% band, so normal B2B recycling is at 18% with ITC.