Commission Rates

Adult Cattle

Vendor: 1.9% Subject to a minimum of €8 per head
Purchaser:  €9 per head

Weanlings

Vendor: 1.9% Subject to a minimum of €8 per head
Purchaser: €9 per head

Sheep

Vendor: 1.6% Subject to a minimum of €1 per head
Purchaser: €1 per head

Entry Fees

Cattle: €2 per head on sold & unsold animals payable by vendor
Sheep: 0.25c 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.