VAT Multiplier
(For Information only)
VAT multiplier to be used when valuing an interest in immovable goods from 1990 to 30/06/2008.
Please note, arising out of the introduction of the New VAT on Property Rules in 2008, the VAT Multiplier is no longer applicable in relation to transactions after 30 June 2008.
VAT multiplier to be used when valuing an interest in immovable goods from 1990 to 30/6/2008 |
||
DATE ISSUE |
REDEMPTION YIELD |
MULTIPLIER |
1 February 2004 |
4.702 per cent |
21.27 |
1 March 2003 |
3.377 per cent |
29.61 |
29 January 2002 |
5.14 per cent |
19.45 |
11 May 1999 |
4.26 per cent |
23.47(2) |
17 September 1997 |
6.26 per cent |
15.97 |
19 April 1996 |
6.93 per cent |
14.43(1) |
15 May 1995 |
8.52 per cent |
11.74 |
17 August 1994 |
8.56 per cent |
11.68 |
15 October 1993 |
6.87 per cent |
14.56 |
14 June 1993 |
7.37 per cent |
13.57 |
24 January 1992 |
9.11 per cent |
10.98 |
21 May 1991 |
9.30 per cent |
10.75 |
- The operative date for the multiplier of 14.43 is the 26 March, 1997
- The operative date for the multiplier of 23.47 is the 30 June, 1999