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COMPUTER - NAVIGATIONAL

Rate

Standard rate

Remarks

However, supply & installation in certain sea-going vessels/ships and aircraft is liable at the Zero rate. (See paragraph 4(2((a) and 4(2)(b) of Schedule 2. Also supply in the circumstances of paragraphs 4(3) and 4(4) of Schedule 2 is liable at the Zero rate.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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