VAT Rates
ECHO SOUNDER - SUPPLY AND INSTALL - VESSELS GREATER THAN 15 TONS - Services relating to vessels and aircraft
Rate
Zero rated: 0%
Remarks
Zero rate only applies to supply and install in sea-going vessels >15 tons gross tonnage as classified at Paragraph 4(2)(a) of Schedule 2. Otherwise normal VAT rates apply to the supply and installation of such goods in vessels not coming within the meaning of the above paragraph or vessels under 15 tons Regulation 38 of S.I. No. 639 of 2010 allows for repayment to fishermen in certain circumstances.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2)(a)