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)