Revenue E-Brief

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Revenue E-Brief Issue 71, 21 December 2012

VAT - Reduction in the Farmers' Flat-rate Addition – 1 January 2013.

The Minister for Finance announced a reduction in the VAT flat-rate addition for un-registered farmers in Budget 2013. The flat-rate addition will be reduced from 5.2% to 4.8%. The new rate will apply from 1 January 2013.