Value Added Tax Consolidation Act 2010 Schedule 2, paragraph 7

International trade, etc

Schedule 2, paragraph 7 sets out the categories of supply that qualify for the zero rate of VAT in the context of free ports, the customs-free airport, exports to non-EU travellers, tax-free shops, on-board sales, and supplies to authorised exporters.

• Supplies of goods between VAT-registered persons within a free port, or within or destined for the customs-free airport, are zero-rated
• Retail goods sold to non-EU travellers (traveller's qualifying goods) are zero-rated, provided the conditions of the retail export scheme are met, and the related VAT-refund service is also zero-rated
• Goods sold in a Revenue-approved tax-free shop to travellers leaving the EU, and certain food, drink and tobacco sold on board vessels or aircraft to passengers travelling to another Member State, are zero-rated subject to any regulatory conditions
• Qualifying goods and services supplied to, or acquired or imported by, an authorised person under the zero-rating scheme for qualifying businesses are zero-rated, excluding deemed supplies arising from the application of goods to non-business use or the retention of goods on deregistration