VAT Rates
TUG BOATS and VESSELS GREATER THAN 15 TONS - Services relating to vessels and aircraft
Rate
Zero rated: 0%
Remarks
Zero rate applies only to certain sea-going vessels of gross tonnage >15 tons. Otherwise, the Standard rate applies.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2)(a)