Echo Sounders - Supply
- Rate:
Standard
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a)
- Order:
- Remarks:
However, the supply of echo sounders of a type which can only be used in a sea-going vessell >15tons coming within the meaning of paragraph 4(2)(a) of Schedule 2 is Zero rated. Also there is repayment of VAT to fishermen under Regulation 38 of S.I. 639 of 2010 in certain circumstances.
- Decision:
- Reference: