VAT Rates

HELICOPTER ( HIRE WITHOUT PILOT )

Rate

Standard rate

Remarks

Standard rate applies to all hire charges. Whether hirer is entitled to deductibility depends on use. If used for taxable purpose, including transport of employees or taxable person for business purposes, then deductibility allowed under normal rules.

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

Section: 46(1)(a)