VAT Rates
TRANSPORT OF PASSENGERS - HELICOPTER (Exemptions by derogation in accordance with Article 371)
Rate
Exempt
Remarks
Provision of service - charging passengers for transport. Service provider not entitled to deductibility on purchase, maintenance etc. of helicopter.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 14(3)