VAT Rates

ICE

Rate

Standard rate

Remarks

However, supply of ice for refrigeration purposes to sea-going vessels/boats of a gross tonnage of more than 15 tons referred to in Paragraph 4(2)(a) of Schedule 2 is liable at the Zero rate.

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

Section: 46(1)(a)