Farmers and fishers

How to reclaim Value-Added Tax (VAT) on sea fishing vessels and equipment

This section explains how fishers who are not registered for Value-Added Tax (VAT) may make VAT repayment claims on costs of sea fishing vessels and sea fishing equipment.

Sea-fishing vessels with gross tonnage not more than 15 tons

You may claim repayment of VAT on the purchase, importation, hire, maintenance, and repair of these vessels. This is provided that the fishing vessel concerned was the subject of a grant or loan from An Bord Iascaigh Mhara.

Fishers may also claim repayment of VAT on the purchase, importation, hire, maintenance and repair of specified fishing equipment. It is a condition that the vessel must have been the subject of a grant or loan from An Bord Iascaigh Mhara.

Sea-fishing vessels with gross tonnage of more than 15 tons

Repayment in respect of equipment for these vessels may be claimed whether or not the vessel was the subject of a grant or loan.

You should make any application for repayment online using eRepayments.

A spreadsheet detailing the supplier, invoice number, date and amount of VAT claimed should be uploaded in addition to a copy of all invoices which VAT is claimed on.

You must submit applications for repayment within four years from the end of the taxable period to which the claim relates.

List of specified fishing equipment

  • anchors
  • autopilots
  • bilge and deck pumps
  • buoys and floats
  • compasses
  • cranes
  • echo graphs
  • echo sounders
  • electrical generating sets
  • fish boxes
  • fish finders
  • fishing baskets
  • life boats and life rafts
  • marine lights
  • marine engines
  • net drums
  • net hauliers
  • net sounders
  • radar apparatus
  • radio navigational aid apparatus
  • radio telephones
  • refrigeration plant
  • trawl doors
  • trawl gallows
  • winches.

Next: How to reclaim Value-Added Tax (VAT) and Mineral Oil Tax on marine diesel