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SEA-GOING VESSELS GREATER THAN 15 TONS - REPAIRS - Services relating to vessels and aircraft

Rate

Zero rated: 0%

Remarks

Includes parts and equipment used in a repair service to sea-going vessels coming within the meaning of paragraph 4(2)(a) of Schedule 2. Otherwise, the Reduced rate applies, subject to the 2/3 rds rule.

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

Section: 46(1)(b) Schedule: 2 Paragraph: 4(3)

Published: 11 August 2020 Print this page

 
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