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TRANSPORT OF PASSENGERS - RAILWAY (Exemptions by derogation in accordance with Article 371)

Rate

Exempt

Remarks

Includes accompanying baggage. Transport of passengers outside the State is a qualifying activity (Section 59 of the VATCA 2010 refers) and is effectively zero-rated.

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

Schedule: 1 Paragraph: 14(3)

Published: 04 August 2018 Print this page

 
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