Pádraic McCormack
Question:98 Mr. McCormack asked the Minister for Defence his views on whether 21 per cent VAT should be added to the price in the tendering process for the building of naval ships outside the State. [24681/98]
Written Answers - Naval Vessels.
The Revenue Commissioners have advised that under present legislation the appropriate rate of VAT in the case of the construction of Naval vessels is 21 per cent.