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The zero rate of VAT is applied in Ireland to the following:

1. Ìý

   •ÌýÌýÌýÌý Imports, exports, etc.

2. Ìý

   •ÌýÌýÌýÌý Making arrangements for the export of goods to a non-EU destination or a supply of services outside the EU.

3. Ìý

   •ÌýÌýÌýÌý Intra-EU transactions:

4. Ìý
   1. Ìý

      –ÌýÌýÌýÌý The export of goods to a person registered for VAT in another EU member state.

   2. Ìý

      –ÌýÌýÌýÌý The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another EU member state.

   3. Ìý

      –ÌýÌýÌýÌý The supply of intra-EU transport services involving the carriage of goods to and from the Azores or Madeira.

5. Ìý

   •ÌýÌýÌýÌý Services relating to vessels and aircraft:

6. Ìý
   1. Ìý

      –ÌýÌýÌýÌý The provision of docking, landing, loading or unloading facilities (including customs clearance), directly in connection with embarkation and disembarkation of passengers and importing/exporting goods.

   2. Ìý

      –ÌýÌýÌýÌý The supply, repair or