VAT Rates
SUPPLY OF SEA-FISHING VESSELS GREATER THAN 15 TONS - Services relating to vessels and aircraft
Rate
Zero rated: 0%
Remarks
However, the supply of sea-going vessels under 15 tons is liable at the Standard rate. Regulation 38 of S.I. No. 639 of 2010 allows for repayment of VAT on such vessels in certain conditions.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2)(a)ii)