Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 6

Services by intermediaries

Schedule 2 paragraph 6 zero-rates the services of intermediaries who act on behalf of another person in arranging exports, certain international transport and shipping services, and supplies outside the Community.

• An intermediary acting in another person's name or on their behalf is zero-rated when arranging the export of goods, certain specified services, or supplies of goods or services outside the Community.
• The specified services cover carriage of goods to or from the Azores or Madeira, carriage of goods in transit to a place outside the Community, docking, landing, loading or unloading facilities, and services relating to sea-going vessels, aircraft or their equipment.
• The supply of gold to the Central Bank of Ireland, when arranged by an intermediary, also qualifies for the zero rate.
• Services treated as intermediary services under the travel agent's margin scheme are likewise zero-rated under this paragraph.