VAT Rates
NETS - FISHING
Rate
Standard rate
Remarks
And sections thereof. However, the supply of fishing nets to certain vessels referred to in paragraph 4(2)(a) of Schedule 2 is zero rated. Also Regulation 38 of S.I. No. 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)(a)