Value Added Tax (General) (Amendment) Regulations, 2025 (No. 76)
Propylene oxide (methyloxirane, code 2910.20.00) is added to the VAT schedule, giving the chemical the same treatment as the other listed inputs from 19 September 2025.
These regulations amend the Value Added Tax (General) Regulations, 2003. Part I of the First Schedule gains a new item (28), the supply of methyloxirane (propylene oxide) as described in paragraph 14 of Part II, and Part II gains that paragraph 14, listing propylene oxide under heading 29.10, commodity code 2910.20.00.
The First Schedule is the schedule that carries the specified supplies for the treatment it prescribes, so the effect is to bring this one chemical into the same VAT treatment as the other goods listed there, by both supply description and tariff code.
Propylene oxide is an industrial intermediate used in making polyurethane foams and propylene glycol — inputs for the furniture, bedding, cosmetics and food industries — so the change matters mainly to chemical importers and to manufacturers buying the chemical locally. The instrument states no separate commencement date, so it operates from publication on 19 September 2025.
What changed
- Methyloxirane (propylene oxide) added as item 28 of Part I of the VAT First Schedule
- Propylene oxide of commodity code 2910.20.00 added as paragraph 14 of Part II
- Effective on publication, 19 September 2025
Who this affects
- Chemical importers and distributors
- Foam, bedding and furniture manufacturers using polyurethane inputs
- Cosmetics and food producers buying propylene glycol inputs
- VAT-registered operators claiming input tax
Plain-language summary — not legal advice. Always read the full instrument.