VAT Rates
NAVIGATIONAL EQUIPMENT - VESSELS LESS THAN 15 TONS
Rate
Standard rate
Remarks
Regulation 38 of S.I. No. 639 of 2010 provides for repayment to commercial sea fishing vessels < 15 tons. However, equipment incorporated or for use in certain sea-going vessels >15 tons is Zero rated. Paragraph 4(3) of Schedule 2 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)