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

Rate

Zero rated: 0%

Remarks

Zero rate applies to vessels >15 tons used for sea-rescue, and sea-rescue vessels used on inland waterways. Includes modification, repair, maintenance (including equipment incorporated or for use in), hiring, fuelling & provisioning.

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

Section: 46(1)(b) Schedule: 2 Paragraph: 4(2)(a)(iv)

Published: 11 August 2020 Print this page

 
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