VAT Rates
NAVIGATIONAL EQUIPMENT - VESSELS GREATER THAN 15 TONS - Services relating to vessels and aircraft
Rate
Zero rated: 0%
Remarks
Includes supply, equipment used in repair, maintenance of certain sea-going vessels. See paragraph 4(3) of Schedule 2.. Regulation 38 of S.I. 639 of 2010 provides for repayment to commercial sea fishing vessels under 15 tons.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2((a)