VAT Rates
ANCHORS
Rate
Standard rate
Remarks
Deemed to be part of a boat. Where supplied in the course of repairs and the like, of sea-going vessels coming within the meaning of paragraph 4(2)(a) of schedule 2 then zero rated. Repayment allowed to fishermen in certain circumstances. Regulation 38 of SI No. 639 of 2010.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)