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HIRE OF BOAT WITH OPERATOR FOR PASSENGER TRANSPORT (Exemptions by derogation in accordance with Article 371)

Rate

Exempt

Remarks

E.G. Sightseeing trips;. However, hire of a boat with an operator e.g. fishing, diving, swimming considered sporting and liable at the second Reduced rate.

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

Schedule: 1 Paragraph: 14(3)

Published: 03 August 2018 Print this page

 
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