VAT Rates
CINEMATOGRAPHIC FILM
Rate
Standard rate
Remarks
However, the importation of cinematographic films in connection with licencing arrangements for the showing of the film is VAT free.
However, the supply of goods being cinematographic film that record particular persons, objects or events supplied under an agreement to photograph those persons, objects or events is liable to VAT at the Reduced rate.Paragraph 18(2)(c)of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)