Tax and Duty Manuals – most recent updates and publications

Nov 23, 2020

Revenue updated the TDM – VAT Treatment of the Hiring of Means of Transport - to include additional information on the short-term hire of passenger vehicles. Updates have also been made to the TDM – AEP System Payment Methods. A new TDM has also been published to give an overview of the new VAT eCommerce rules effective on 1 July 2021.

VAT treatment of the Hiring of Means of Transport

The guidance in the TDM on the VAT Treatment of the Hiring of Means of Transport has been updated to improve readability and to include additional information on the short term hire of passenger vehicles (paragraph 7.2.1).

Paragraph 7.2.1 Passenger vehicles, now reads:

“Passenger vehicle means a vehicle designed and constructed, or adapted, for the conveyance of persons by road. It is important to note that vehicles designed and constructed, or adapted, for the carriage of goods by road, with or without passenger capacity, are not considered to be a passenger vehicle for the purposes of the application of the reduced rate of VAT to a short-term hire. The hire of a goods vehicle is subject to the standard rate of VAT.”

For more information see Revenue eBrief No.206/20.

Import Duties Payment Methods

The Tax and Duty Manual AEP System Payment Methods has been renamed to Import Duties Payment Methods. Details in relation to making VRT payments using ROS or myAccount have been included. Links to the amended/updated eCustoms accounts forms have also been included. 

For more information see Revenue eBrief No.207/20.

VAT eCommerce Rules - 1 July 2021

The Tax and Duty Manual VAT eCommerce Rules - 1 July 2021 has been created to give an overview of the new VAT eCommerce rules that will come into effect on 1 July 2021.

Revenue intend to provide more detailed guidance on the new VAT eCommerce rules in due course.

For more information see Revenue eBrief No.208/20.