VAT Rates
BERTHAGE SPACE - MARINAS - Letting of immovable goods
Rate
Exempt
Remarks
Letting of a berth is exempt. However, a marina operator can exercise the landlords option to tax as per Section 97, and any rent is then liable to VAT at the Standard rate. Option to tax is restricted in the case of connected parties - see Section 97(2)(a).
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 11(1)
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