VAT on short term accommodation

Feb 10, 2020

Finance Act 2018 increased the VAT rate from 9 percent to 13.5 percent on the provision of short-term accommodation. Revenue’s guidance on the tax treatment of short-term accommodation is updated for this rate increase. The guidance also covers the income tax treatment rules for determining if the person availing of the accommodation is a guest or tenant. The capital gains and VAT treatment is also covered.  

Revenue change in administration of section 110 companies  

According to Revenue, since Monday 3 February the administrations of Forms S.110 and Forms S.110W is moved to their Large Corporates Division, Finance Services Branch.