VAT Rates

AIRCRAFT INTERNATIONAL ROUTES - REPAIRS (Services relating to vessels and aircraft)

Rate

Zero rated: 0%

Remarks

Includes supply of parts and equipment for aircraft used by an undertaking operating chiefly on international routes. See paragraph 4(2)(b) of schedule 2. Otherwise, the reduced rate applies, subject to the two-thirds rule.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 4(4)

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