VAT Rates
TRANSPORT OF PASSENGERS (Exemptions by derogation in accordance with Article 371)
Rate
Exempt
Remarks
(1) Transport outside State not taxable. Input credit allowable on that element. Section 59 of the VATCA 2010 refers. (2) Hire of helicopter and pilot for aerial photography, surveying etc. is liable at the Standard rate. (3) Hire of a boat with skipper for e.g. sea fishing, diving is liable to VAT at the Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 14(3)