VAT and Public Bodies

The Finance Act 2010 brought a range of activities of public bodies within the scope of VAT from 1 July 2010. The Revenue Commissioners engaged in a detailed process of engagement with public bodies to ensure they were VAT compliant from 1 July. Two documents - Indicative List of VATable Income Sources and Rates and VAT Guidance Note for Local Authorities - draw together the conclusions of Revenue’s engagement with the public bodies. The Guidance Note deals in detail with the treatment of property sales and the sale of graves.