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VALUE-ADDED TAX ACT, 1972
Goods and Services Chargeable at the Rate of Zero per cent.
Section 11 (1) (d).
(i) Goods delivered—
(a) outside the State, or
(b) inside the State but subject to a condition that they are to be transported directly by or on behalf of the person making the delivery—
(I) outside the State, or
(II) to a registered person within the customs-free airport;
(ii) services rendered outside the State;
(iii) the carriage of goods in the State by or on behalf of a person in execution of a contract to transfer the goods to or from a place outside the State;
(iv) the provision of docking, landing, loading or unloading facilities, including customs clearance, directly in connection with the disembarkation or embarkation of passengers or the importation or exportation of goods;
(v) goods delivered on board ships or aircraft going to places outside the State; and the repairing and servicing of ships and aircraft engaged in international commercial transport of passengers and goods;
(vi) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;
(vii) any feeding stuff (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955 ), compound feeding stuff (within the meaning of the said Act) or mineral mixture (within the meaning of the said Act)—
(a) which is delivered in units of not less than 10 kilograms and is not packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and
(b) the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
(viii) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955 ) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
(ix) services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids; and
(x) the construction, repair, maintenance and improvement of roads, harbours and sewerage works by the State, local authorities or harbour authorities.