COVID-19: Temporary VAT measures

May 11, 2020

The Revenue guidance note ‘Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19’ has been updated to include details on the temporary VAT measures now in place.  These include application of the Capital Goods Scheme relating to the supply of emergency accommodation and the VAT treatment of donations or gifts of goods or meals supplied in the response to the Covid-19 crisis.