VAT guidelines on the 12% rate for hiring of pleasure boats

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VAT guidelines on the 12% rate for hiring of pleasure boats

30 January 2024

The MTCA has published guidance on the scope and application of the reduced rate of 12% introduced with effect from 1 January 2024 for the short term hiring of pleasure boats. View here.

30.04.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Jul 23]

31.05.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Aug 23]

30.06.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Sept 23]

31.07.24 - Company Income Tax Return (electronic) [FY ending Jan – Aug 23]

31.07.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Oct 23]

30.08.24 - Company Income Tax Return (electronic) [FY ending Sept 23]

31.08.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Nov 23]

30.09.24 - Company Income Tax Return (electronic) [FY ending Oct 23]

VAT guidelines on the 12% rate for hiring of pleasure boats

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