VAT Rates
FISHING EQUIPMENT - SUPPLY
Rate
Standard rate
Remarks
However, VAT on fishing nets and sections of fishing nets, used or to be used for the purposes of commercial sea-fishing is remitted (effective Zero rate). See Regulation 38 of S.I.No. 639 of 2010 for further details. .
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)