VAT Rates
TRANSPORT OF PASSENGERS - ACCOMPANYING CARS (Exemptions by derogation in accordance with Article 371)
Rate
Exempt
Remarks
(1) Car-Ferry (internal) charges for cars, motorcycles, buses, ambulances accompanied by driver is Exempt. Outside the State effective Zero. (2)Where commercial, industrial or agricultural vehicles, exemption does not apply - Internal - Standard. External - I/C separate rules.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 14(3)