Training flights
26/08/1975
Query
What is the rate of VAT applicable to duty-free supplies of fuel to be used in aircraft engaged in training flights in Shannon duty-free airport?
Decision
The zero rate of VAT may be applied to fuel supplied for aircraft engaged in training.
Value Added Tax
Section 3, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/204