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DIVERS - COMMERCIAL

Rate

Standard rate

Remarks

Most of their services are liable at the Standard rate. However, underwater repair work to qualifying sea-going vessels/ships is liable at the Zero rate. Other underwater repair work such as on oil rigs is liable to VAT at the Reduced 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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