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

Rate

Zero rated: 0%

Remarks

Supply, modification, repair, maintenance and hiring of aircraft to an airline operating chiefly on international routes and of equipment incorporated or used in the aircraft. Goods for fuelling or provisioning are also Zero rated.

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

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

Published: 23 February 2022 Print this page

 
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