VATA 1994 Sch 8

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Commentary

Tax tables

VATA 1994 Sch 8

A zero-rated supply is a taxable supply, but the rate of tax is nil.

Group 1

Food

Group 9

Caravans

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V17.140 Free zones/freeports

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

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VATA 1994 Sch 8

Tax tables

VATA 1994 Sch 8

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V17.140 Free zones/freeports

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V4.186 Exemption—investment gold

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 56 Application to change the representative member of a VAT group

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

V5.241 Power of arrest

V3.318 Special procedure—inward processing

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

V1.293 What is a motor car for VAT purposes?

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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VATA 1994 Sch 8

Tax tables

VATA 1994 Sch 8

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