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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