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ECHO SOUNDERS - SUPPLY

Rate

Standard rate

Remarks

However, the supply of echo sounders of a type which can only be used in a sea-going vessell >15tons coming within the meaning of paragraph 4(2)(a) of Schedule 2 is Zero rated. Also there is repayment of VAT to fishermen under Regulation 38 of S.I. 639 of 2010 in certain circumstances.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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