VAT Rates

AVIATION FUEL ( Services relating to vessels and aircraft )

Rate

Zero rated: 0%

Remarks

When Aviation fuel is supplied for aircraft used by a transport undertaking, operating for reward chiefly on international routes, including for flight training purposes by a qualifying international airline it is liable to VAT at Zero percent. Otherwise the Standard rate of VAT applies. Kerosene used as aviation fuel is liable at the Reduced rate. Paragraph 17(4) of Schedule 3 refers.

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

Section: 46(1)(b) Schedule: 2 Paragraph: 4(5)