Revenue has updated its VAT guidance on guest and holiday accommodation and restaurant and catering services reflecting the amendments introduced in Finance Act 2025.
The updated guidance on guest and holiday accommodation includes clarification on multiple supplies arising from the application of second reduced rate of VAT to restaurant and catering services, with effect from 1 July 2026.
The guidance on restaurant and catering services has been updated to reflect that the second reduced rate of VAT applies to these services with effect from 1 July 2026.
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